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RAYMOND J. FOLWELL AMOS R. HARDY VICKI A. McCRACKEN DAVID W. PRICE 《International Journal of Consumer Studies》1991,15(2):107-115
Wines are exempt from the Commerce Clause of the U.S. Constitution, as are tobacco and firearms. Each state can regulate the commerce including the taxation, pricing, and authorized sales agencies of such products. This paper examines the impact of taxation levels and other regulations on the consumption of wine per capita in six selected states. Each state is composed of a different set of consumers who react differently to tax levels and retail price levels, as well as product availability. In general, sales tax and excise tax on wine were found to have decreasing impacts on wine consumption. Greater product availability made possible by relaxation of off-sale authorization regulations had an increasing impact on wine consumption. 相似文献
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