cigarette tax protective_against alcohol

Cigarette price changes had significant effects on decreasing alcohol consumption in 1980–1994

higher cigarette prices ... reduce alcohol consumption

a 20% increase in cigarette price would be associated with a nearly 2% reduction in per capita alcohol consumption

inverse association between cigarette taxes and alcohol consumption

male smokers who did not drink hazardously experienced smaller increases in quantity of alcohol consumption after tax increases

public health benefits of cigarette taxation may also extend beyond smoking to alcohol-related outcomes

increases in statewide cigarette taxes were associated with reductions in quantity of alcohol consumption among smokers in the lowest annual income group ($0 – $19,999)

In an adolescent sample, Dee (1999) demonstrated a negative (but non-significant) relationship between higher cigarette taxes and reductions in alcohol consumption.