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Xuan and colleagues [7] showed that an improved comprehensive measure of alcohol taxes including specific excise tax and value-based taxes resulted in more negative tax elasticity and price elasticity predicting binge drinking, as compared to a conventional measure that relies only on beer excise tax.
These brewers are predominantly small businesses and could benefit both from the increase to the excise refund cap and extended access to the concessional draught beer excise rate," Morrison explained.
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Jimmy Carter signed a law exempting home-made beer from excise tax in 1978, in effect legalising homebrewing at the federal level.
The first salvo came last year, when the French government announced a 160 per cent excise on beer sales.
Known as the Brewer's Employment and Excise Relief, or BEER Act, it would halve the excise taxes on the first 60,000 barrels of beer for small brewers.
Arkansas imposed a 3percentt excise tax on beer and doubled, to $150, the fee for reinstatement of drivers' licenses revoked for drunken driving.
But one bright spot, at least for a population that likes to drink, was the reduction in excise duty on beer and liquor.
Reagan's aides have also wanted him to propose new excise taxes on beer and gasoline; these would be used to help cut a very substantial budget deficit.
While economic recovery may have spurred some of the increase, the council notes that excise taxes from beer, which is sold seven days a week, fell by 2.2percentt in the same period.
According to a national roundup done by Alcohol Justice, an industry watchdog group, Wyoming hasn't raised the excise tax on beer, which is two cents per gallon, since 1935.
— Jeff Gordinier The Economist: The battle between America's slumping factory brewers and expanding crafts brewers comes down to a production threshold of two million barrels: under that amount, small brewers get a break on the federal excise tax for beer.
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