The regional demand of alcoholic beverages. Impact of an increase in the special taxe


  • Elena López Díaz-Delgado Universidad de Alcalá
  • María A. González Universidad de Connecticut
  • Erica Fellinger Universidad de Alcalá



Alcoholic beverages, elasticities, excise taxes, tax revenu


This study analyzes the different responses in the consumption of alcoholic beverages by regions in Spain to changes in levels of prices and income. To this end income and price elasticities have been estimated for three ty pes of alcoholic beverages (wine, beer, and "other alcoholic drinks") through a complete AIDS-type demand system, using a panel of annual data from 1993 to 2000 for eight Spanish regions. The results of this study indicate that there are important differences in the household consumption and responses of alcoholic beverages among different regions, particularly regarding the consumption of wine and beer between the northern and southern halves of the peninsula. On the basis of these results regional returns from excise taxes and VAT have been simulated according to different tax scenarios


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Author Biographies

Elena López Díaz-Delgado, Universidad de Alcalá

Departamento de Fundamentos de Economía e Historia Económica

María A. González, Universidad de Connecticut

Agricultural and Resource Economics Department

Erica Fellinger, Universidad de Alcalá

Departamento de Fundamentos de Economía e Historia Económica


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