There are alcoholic beverages at different levels of price, and when you implement taxation, what happens is that the individuals who are able to purchase the alcoholic beverages that were more expensive just switch to less expensive ones.

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In fact, the paper shows that there may be situations where the intent of taxation is reversed, in that alcohol consumption increases rather than decreases because the alcohol of choice has become cheaper. Basically, they buy more, and end up drinking more.

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