Mosher J F
J Health Polit Policy Law. 1983 Winter;7(4):855-88. doi: 10.1215/03616878-7-4-855.
In 1982 U.S. businesses will spend over $10 billion (12 percent of the total retail alcohol market) on alcoholic beverages which will be consumed by top executives, professionals, and other white-collar employees in a variety of business and personal settings. The Internal Revenue Service, through a series of vaguely defined tax deduction categories, permits these expenditures to be deducted from corporate and individual taxes as "ordinary and necessary" to the conduct of business, costing U.S. taxpayers between $3 and $5 billion annually in lost tax receipts. This article examines the scope and legal underpinnings of the IRS tax expenditure policy; its impact on drinking habits and drinking problems among the nation's business and professional elite; the arguments for permitting the subsidization of corporate drinking habits; reform measures that are available to policymakers; and the barriers to effective implementation.
1982年，美国企业将在酒精饮料上花费超过100亿美元（占零售酒精市场总额的12%），这些饮料将由高级管理人员、专业人士和其他白领员工在各种商务和个人场合饮用。美国国税局通过一系列定义模糊的税收扣除类别，允许这些支出作为开展业务的“正常和必要”费用从公司税和个人税中扣除，每年使美国纳税人损失30亿至50亿美元的税收收入。本文探讨了美国国税局税收支出政策的范围和法律依据；其对美国商业和专业精英饮酒习惯及饮酒问题的影响；支持补贴企业饮酒习惯的论点；政策制定者可用的改革措施；以及有效实施的障碍。
