Leu R E
Volkswirtschaftliches Institut der Universität Bern.
Ther Umsch. 1990 May;47(5):384-9.
This paper evaluates production and consumption of alcohol from an economic point of view. The economic rationale for public policies towards alcohol in a market system is discussed at the outset. Economic costs and benefits of alcohol consumption are then assessed. Three alternatives for taxing alcohol with a special excise tax are presented. The main results of a cost-benefit study of the treatment of chronic alcoholics in Switzerland are reported. Finally, some conclusions are drawn regarding public policy in this field.
本文从经济学角度评估了酒精的生产与消费。开篇讨论了市场体系中针对酒精的公共政策的经济依据。接着评估了酒精消费的经济成本与效益。提出了三种通过特别消费税对酒精征税的方案。报告了瑞士对慢性酒精中毒者治疗的成本效益研究的主要结果。最后，得出了关于该领域公共政策的一些结论。
