Increasing the unit price of alcohol by raising taxes is recommended based on strong evidence of effectiveness for reducing excessive alcohol consumption and related harms. Public health effects are expected to be proportional to the size of the tax increase. Alcohol excise taxes affect the price of alcohol, and are intended to reduce alcohol-related harms, raise revenue, or both.
Task Force on Community Preventive Services. Increasing Alcohol Beverage Taxes Is Recommended to Reduce Excessive Alcohol Consumption and Related Harms. Am J Prev Med [Internet]. 2010 Feb [cited 2013 Feb 15];38(2):230–232. Available from: http://www.thecommunityguide.org/alcohol/IncreasingAlcoholBeverageTaxesRecommendedReduceExcessiveAlcoholConsumptionRelatedHarms.pdf