Regulating drinking through alcohol taxation and minimum unit pricing: A historical perspective on alcohol pricing interventions
本文通过英格兰和威尔士酒精消费税的历史研究，建立政府干预酒精定价的类型学，揭示税收作为监管形式的历史渊源，为当前最低单价政策辩论提供历史视角。
Abstract Discourse on alcohol policy in several countries has recently become dominated by discussions of pricing. In Britain, proposals for a minimum unit price for alcoholic drinks are frequently depicted as radical and new. However, other means of legally intervening in alcohol pricing have long been used to shape consumption habits. Key to recognizing this historical lineage is a conceptualization of taxation as partly a form of regulation. This article builds upon findings from a wider historical study of alcohol excise duties in England and Wales to develop an empirically‐based typology of the main forms of government interventions in alcohol pricing. By connecting some instances of alcohol excise taxation to government attempts to shape behavior, this typology enables advances in understanding of the relationship between taxation and regulation. In so doing, the article also provides an original historical perspective on an ongoing policy debate. © 2017 John Wiley & Sons Australia, Ltd