We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of … value added tax rates, beer excise tax rates, and beer prices in a panel of monthly data from 1996 to 2016 of all current 28 … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …

We investigate the impact of beer on mortality during the Industrial Revolution in 18th century England. Due to the … brewing process, beer represented an improvement over available water sources during this period prior to the widespread … of beer scarcity driven by tax increases, weather events, and soil quality, we show that beer scarcity was associated …