Rodríguez Quinto, Anel; Foncerrada Pascal, Luis Antonio - In: Economía teoría y práctica 30 (2022) 57, pp. 193-214
Excessive consumption of alcoholic beverages causes addiction, damages people’s health and has disrupting social and family consequences. Given that, many countries impose other taxes on these products in addition to sales tax. The ways to apply these taxes are different, however, they are...