Constitutional Crossroads: Reconciling the Twenty-First Amendment and the Commerce Clause to Evaluate State Regulation of Interstate Commerce in Alcoholic Beverages

Business intelligence (BI) is an umbrella term used to describe the applications,infrastructure and tools, and best practices which organizations canuse to analyze information in order to improve and optimize decisions andorganizational performance. In the later years a new trend has emerged inthe area of BI namely, Self-Service Business Intelligence. The purpose ofSelf-Service BI is to empower the users by allowing users to create reportsand analyze data without support of the IT department. This thesis have tested and evaluated Microsoft's new Self-Service BI toolsuite, Power BI, through a case study in a large organization. The mainpurpose was not only to conclude if it is possible to implement a completeSelf-Service BI solution in a large organization, but also examine which partsof the Business Intelligence architecture are most suitable for implementingPower BI. The result have shown that Power BI and Self-Service BI tools can't meetthe back-end requirements of a large organization and therefore it is not asuitable or functional solution. However, the front-end applications and bestpractises of Power BI and Self-Service BI are suitable for a large business.They support the users needs and empowers the users create better andmore powerful analysis

Advertising Bans, Monopoly, and Alcohol Demand: Testing for Substitution Effects Using Panel Data

Using a panel of 45 states for the period 1982-97, this study analyzes the importance of several restrictive alcohol regulations, including advertising bans for billboards, bans of price advertising, state monopoly control of retail stores, and changes in the minimum legal drinking age. In contrast to previous research, the study allows for substitution among beverages as a response to a regulation that targets a specific beverage. A restrictive law that applies only to one beverage (or one form of advertising) can result in substitution toward other beverages (and other media). Allowing for substitution means that the net effect on total alcohol consumption is uncertain, and must be determined empirically. The empirical results demonstrate that monopoly control of spirits reduces consumption of that beverage, and increases consumption of wine. The effect on beer is positive, but is not statistically significant. The net effect on total alcohol is significantly negative. Higher minimum legal drinking age laws have negative effects on beverage and total alcohol consumption. Partial bans of advertising do not reduce total alcohol consumption, which in part reflects substitution effects. Results in the paper are applied to the Supreme Court's Central Hudson test for First Amendment constitutionality of restrictions on commercial speech.

Georgia's Taxes: A Summary of Major State and Local Government Taxes (Ninth Edition)

This annual publication is designed to give a quick overview of state and local taxes in Georgia, and comparisons with other states

Effects of beverage alcohol taxes and prices on drinking: a meta-analysis of 1003 estimates from 112 studies

Aims: We conducted a systematic review of studies examining relationships between measures of beverage alcohol tax or price levels and alcohol sales or self-reported drinking. A total of 112 studies of alcohol tax or price effects were found, containing 1003 estimates of the tax/price–consumption relationship. Design: Studies included analyses of alternative outcome measures, varying subgroups of the population, several statistical models, and using different units of analysis. Multiple estimates were coded from each study, along with numerous study characteristics. Using reported estimates, standard errors, t-ratios, sample sizes and other statistics, we calculated the partial correlation for the relationship between alcohol price or tax and sales or drinking measures for each major model or subgroup reported within each study. Random-effects models were used to combine studies for inverse variance weighted overall estimates of the magnitude and significance of the relationship between alcohol tax/price and drinking. Findings: Simple means of reported elasticities are -0.46 for beer, -0.69 for wine and -0.80 for spirits. Meta-analytical results document the highly significant relationships (P < 0.001) between alcohol tax or price measures and indices of sales or consumption of alcohol (aggregate-level r = -0.17 for beer, -0.30 for wine, -0.29 for spirits and -0.44 for total alcohol). Price/tax also affects heavy drinking significantly (mean reported elasticity = -0.28, individual-level r = -0.01, P < 0.01), but the magnitude of effect is smaller than effects on overall drinking. Conclusions: A large literature establishes that beverage alcohol prices and taxes are related inversely to drinking. Effects are large compared to other prevention policies and programs. Public policies that raise prices of alcohol are an effective means to reduce drinking

Georgia's Taxes: A Summary of Major State and Local Government Taxes, 17th Edition

A handbook on taxation that provides a quick overview of all state and local taxes in Georgia

POLITICS, ECONOMICS AND THE REGULATION OF DIRECT INTERSTATE SHIPPING IN THE WINE INDUSTRY

In 1986, the State of California passed legislation restricting the direct importation of wine from another state by California residents unless the originating state allowed the reciprocal privilege of direct shipment from California wineries to residents in that state. This proved to be the opening salvo in a series of legislative and judicial battles across the country. State direct shipment regulations that were uniform across 47 of the 50 states prior to 1986 now constitute a patchwork of regulations. This raises unique interstate trade questions due to the special treatment of alcohol in the U.S. Constitution. While the Commerce Clause forbids states from discriminating against interstate commerce, the 21st Amendment affords states the right to regulate alcohol within their borders. Courts are divided in their opinions on direct shipment regulation; some find that prohibiting direct shipment unconstitutionally restricts interstate commerce while others find the regulations consistent with the public interest rationale of the 21st Amendment. This paper attempts to shed light on the motivations for the various forms of regulation adopted across states in response to California's adoption of reciprocity. Using a competing risks hazard model, we examine how various economic and public interest factors affect the speed with which a state adopts a change in its direct shipment regulation and that nature of that change. Our results suggest that economic considerations, not public interest factors, lie at the root of direct shipment regulations in the wine industry.Agribusiness,