Several studies have concluded that substantial increases in alcohol taxes would yield social benefits (e.g., reductions in alcohol-related health problems) that exceed their costs (Manning et al. 1989, 1991; Pogue and Sgontz 1989). Other research (Heien 1995–1996), however, concluded that alcohol tax levels were too high. Heien suggested that this conclusion differed from those of previous studies for several reasons, including the timing of the study and its assumption that drinkers have lower health care costs than do nondrinkers.
