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Regulating drinking through alcohol taxation and minimum unit pricing: A historical perspective on alcohol pricing interventions
Authors:Henry Yeomans
Abstract:Discourse on alcohol policy in several countries has recently become dominated by discussions of pricing. In Britain, proposals for a minimum unit price for alcoholic drinks are frequently depicted as radical and new. However, other means of legally intervening in alcohol pricing have long been used to shape consumption habits. Key to recognizing this historical lineage is a conceptualization of taxation as partly a form of regulation. This article builds upon findings from a wider historical study of alcohol excise duties in England and Wales to develop an empirically‐based typology of the main forms of government interventions in alcohol pricing. By connecting some instances of alcohol excise taxation to government attempts to shape behavior, this typology enables advances in understanding of the relationship between taxation and regulation. In so doing, the article also provides an original historical perspective on an ongoing policy debate. © 2017 John Wiley & Sons Australia, Ltd
Keywords:alcohol  pricing  taxation  excise  regulation
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