Fredriksson, Per G.; Gohmann, Stephan; Mamun, Khawaja - In: Public Finance Review 37 (2009) 3, pp. 339-365
This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group … model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle … deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state …