Purpose

This study aims to examine whether the introduction of wine or regular strength beer (B) sales in Tennessee grocery stores significantly increased the number of alcoholic beverages (AB) consumed or excise taxes collected in the state.

Design/methodology/approach

This study uses both a time series and a model-based approach to assess if a significant change in alcoholic beverage excise tax collections occurred after the natural experiment. The study evaluates monthly tax collections from B, mixed drinks and AB between January 1968 and September 2018 published by the Tennessee Department of Revenue.

Findings

The findings suggest that neither alcoholic beverage consumption nor excise taxes collected increased substantially in Tennessee as a result of the introduction of wine and regular strength B in grocery stores. It is likely, however, that some changes inside the industry were significant.

Originality/value

This study assists policymakers and analysts in determining whether allowing the sale of wine and regular strength B in grocery stores will have a substantial impact on the total amount of AB consumed or excise taxes collected by the jurisdiction.

中文翻译：

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杂货店里允许葡萄酒和烈性啤酒：田纳西州的故事

目的

这项研究的目的是调查在田纳西州杂货店引入葡萄酒或普通强度啤酒（B）的销售是否显着增加了该州消费的酒精饮料（AB）的数量或征收的消费税。

设计/方法/方法

这项研究使用时间序列和基于模型的方法来评估自然实验后酒精饮料消费税的征收是否发生了重大变化。该研究评估了田纳西州税务局在1968年1月至2018年9月之间从B，混合饮料和AB中收取的每月税款。

发现

研究结果表明，由于在杂货店引入了葡萄酒和常规强度B，田纳西州的酒精饮料消费和所征收的消费税都没有大幅增加。但是，行业内部的一些变化很可能是重大的。

创意/价值

这项研究可帮助决策者和分析人员确定允许在杂货店中出售葡萄酒和常规强度B是否会对辖区消费的AB总量或征收的消费税产生重大影响。