Archived from the original (PDF) on 27 November 2019
Boutros, N
After the Great Depression, President Franklin Roosevelt supported ending Prohibition partially to open a new revenue source for governments.[37] Today, an alcohol excise tax is imposed in all 50 states, in the District of Columbia, and by the federal government

Chan School of Public Health, Boston, MA, USA Krauter, Kenneth Other Affiliation: Department of Molecular, Cellular and Developmental Biology, University of Colorado, Boulder, CO, USA Kuusisto, Johanna Other Affiliation: Institute of Clinical Medicine, Internal Medicine, University of Eastern Finland and Kuopio University Hospital, Kuopio, Finland Laakso, Markku Other Affiliation: Institute of Clinical Medicine, Internal Medicine, University of Eastern Finland and Kuopio University Hospital, Kuopio, Finland Lasky-Su, Jessica ORCID: Other Affiliation: Brigham and Womens Hospital, Department of Medicine, Channing Division of Network Medicine, Boston, MA, USA Lee, Wen-Jane Other Affiliation: Department of Medical Research, Taichung Veterans General Hospital, Taichung City, Taiwan Lee, James J
Pigou, is a tax on a market transaction that creates a negative externality, or an additional cost, borne by individuals not directly involved in the transaction