The Net Effect of an Alcohol Tax Increase on Death Rates in Middle Age
研究酒精税上调对中年死亡率的净影响，发现税收增加降低了与酒精相关的死亡，但可能因其他死因上升而部分抵消。
The Net Effect of an Alcohol Tax Increase on Death Rates in Middle Age by Philip J. Cook, Jan Ostermann and Frank A. Sloan. Published in volume 95, issue 2, pages 278-281 of American Economic Review, May 2005