Skip to main content

Main menu

  • Topics
    Topics

    Topics

    Business and investmentConsumption and pricesEducation and skillsEmployment and incomeGovernment finances and spendingHealth and social careInternational developmentPoverty, inequality and social mobilityResearch methodsSavings, pensions and wealthTaxes and benefits

    Collections

    Student financeNHS waiting listsLevelling upHousing
    Help me find something
  • Research and analysis
    Research and analysis
    • Reports
      Reports

      Featured content

      The Mirrlees Review
    • Comment
    • Working papers
    • Journals
    • Press releases
    • Presentations
    • Fiscal Studies
    • Data
    • Fiscal facts
    Help me find something
  • Podcasts, explainers and calculators
    Podcasts, explainers and calculators
    • Podcasts
    • Explainers
    • Calculators and tools
      Calculators and tools

      Additional resources

      Fiscal factsGuides, manuals, software and more
    Person in wheelchair

    Why is the government reforming health-related benefits?

    podcast
    <p>We discuss the government's welfare reforms aimed at helping sick and disabled people into work, and what the changes mean for health-related benefits</p>

    14 May 2025

    High rise buildings

    What's the future of corporation tax?

    podcast
    <p><span style="color:black;font-family:&quot;Arial&quot;,sans-serif;">Corporation tax was introduced 60 years ago. Despite many predictions of its decline, it is now forecast to raise record amounts.&nbsp;</span></p>

    10 April 2025

    Rachel Reeves

    Spring Statement 2025: IFS Zooms In

    podcast
    <p style="-webkit-text-stroke-width:0px;background-color:rgb(255, 255, 255);box-sizing:border-box;color:rgb(13, 13, 13);counter-reset:list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0;cursor:text;font-family:Helvetica, Arial, sans-serif;font-size:13px;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;font-weight:400;letter-spacing:normal;margin:0px;orphans:2;padding:0px;text-align:left;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:pre-wrap;widows:2;word-spacing:0px;"> What were the decisions and trade-offs made by Chancellor Reeves?</p>

    27 March 2025

    Additional resources

    Guides, manuals, software and moreFiscal facts: public finances, tax and benefits
    Help me find something
  • Events
    Events
    • Events
    • Seminars
    • Annual lectures
    • Past presentations
    Image of a large container cargo ship sailing across the ocean

    IFS Annual Lecture: Trade Wars and the Future of Globalisation

    conference 20 May 2025
    <p>Professor Meredith Crowley will deliver the 2025 <span style="-webkit-text-stroke-width:0px;background-color:rgb(255, 255, 255);color:rgb(37, 61, 64);display:inline !important;float:none;font-family:&quot;DM Serif Text&quot;, serif;font-size:20px;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">IFS Annual Lecture.&nbsp;</span></p>
    Pre-school children sitting at a table playing with building blocks with a teacher

    From Sure Start to Family Hubs: how can evidence best inform policymaking for joined up family support in the early years?

    conference 22 May 2025
    <p>This event will explore the evidence and policy landscape around early years family support. It will also mark the launch of a new report from IFS.</p>
    Image of HM Treasury sign on building

    A look ahead to the 2025 Spending Review

    event 2 June 2025
    <p><span data-teams="true">At this online event, researchers will present what the key choices will be at the Spending Review.</span></p>
    Help me find something
  • About
    About
    • People
      People
      • Research fellows
      • Research Associates
      • Communications, finance and administration
      • Visitors
    • Announcements
    • Governance
    • How we are funded
    • Impact
    • Jobs
    • Press office
    • History of the IFS
    • Contact
    Staff and students meeting in the office

    Jobs

    landing page
    <p>At IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.</p>

    20 July 2022

    CPP Logo

    Centre for the Microeconomic Analysis of Public Policy

    The Research Centre at the heart of IFS is the CPP.
    Help me find something

Header right menu

  • Join us
  • Newsletters

Sites menu

Our sites

  • Classroom
    Resources for A-level / Post-16 teachers and students
  • CPP logo
    Centre for the Microeconomic Analysis of Public Policy
  • IFS Deaton Review of Inequality
    Inequality: The IFS Deaton Review
  • TaxLab logo
    TaxLab
  • The Pensions Review
    The Pensions Review
  • TaxDev
    TaxDev
  • Election 2024 logo
    Election 2024
  • Tax Law Review Committee
    Tax Law Review Committee
  • Education spending
    Education spending
  • How would you fund the NHS
    How would you fund the NHS?
  • cemmap
    cemmap
  • ELSA logo
    English Longitudinal Study of Ageing
Help me find something
Help me find something
Featured
  • Green budgets
  • Budget analysis
  • Elections
  • Scotland
  • Fiscal Studies
  • Pensions Review
  • Mirrlees Review
  • Living standards, poverty and inequality
  • IFS Deaton Review

Report

The structure of alcohol taxes: a hangover from the past?

  • Paul Baker
  • Stephen McKay

Published on 1 March 1990

  • Poverty, inequality and social mobility
  • Consumption and prices
  • Inequality
  • Consumer behaviour

Share

      Authors

      Person graphic

      Paul Baker

      Person graphic

      Stephen McKay

      Report details

      DOI
      10.1920/co.ifs.1990.0021
      ISBN
      978-0-902992-91-7
      Publisher
      IFS

      Suggested citation

      Baker, P and McKay, S. (1990). The structure of alcohol taxes: a hangover from the past?. London: IFS. Available at: https://ifs.org.uk/publications/structure-alcohol-taxes-hangover-past (accessed: 20 May 2025).

      Funded by

      More from IFS

      Understand this issue

      Average household consumption spending before and after housing costs, and mean weekly per-capita income, in different local authorities, 2018–2019

      Average household consumption spending before and after housing costs, and mean weekly per-capita income, in different local authorities, 2018–2019

      data item

      Londoners may have the highest average incomes, but their household spending once you account for housing costs is lower than other regions.

      11 April 2025

      Rank of local authorities by average household income compared to rank by average consumption after housing costs

      Rank of local authorities by average household income compared to rank by average consumption after housing costs

      data item

      On average, London local authorities rank at the top of the income distribution, but are bottom of the net-of-housing consumption distribution.

      11 April 2025

      Richard Blundell

      Professor Sir Richard Blundell to give the Marshall Paley Lecture on inequalities

      announcement
      Professor Sir Richard Blundell will give the lecture on the first phase of the IFS Deaton Review, recently published by Oxford University Press.

      27 September 2024

      Policy analysis

      shopping centre

      Which places have the highest standard of living?

      comment

      Measuring living standards using average household spending gives a starkly different picture of regional inequalities than using average income.

      11 April 2025

      Smart energy meter in a home interior

      How should governments help households during an energy crisis?

      comment

      The government spent billions on support to help households with their energy bills in 2022–23. Could a better-designed package have saved money?

      31 January 2025

      woman doing her taxes

      Enlisting consumers in tax enforcement: a policy review

      comment

      This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance compliance and raise revenue.

      31 March 2025

      Academic research

      Working paper cover

      Measuring cost of living inequality during an inflation surge

      working paper

      We provide new evidence that inflation inequality surged during the 2021–2023 cost-of living crisis.

      9 May 2025

      Journal Article Cover

      Fiscal consolidation and voting: on the electoral costs of budgetary stability

      journal article

      In this paper, we analyse the potential impact of policies aimed at fostering fiscal sustainability on citizens’ preferences.

      6 May 2025

      Working paper cover

      Estimating intra-household sharing from time-use data

      working paper

      Estimating intra-household sharing is crucial to understanding overall inequality. However, expenditure data is almost always at the household level.

      2 May 2025

      Follow IFS Follow Subscribe to our podcasts Listen

      Footer menu top

      • Contact
      • Press office
      • Jobs
      • Data

      Sign up to IFS newsletters

      We send out regular emails about research and events. We also send out a monthly newsletter with a summary of recent work.

      * indicates required
      Select subjects

      Join us

      Individual membership:

      Objective analysis of economic policy is more important now than it has ever been. You can join our network and help improve public debate and government policy by becoming a member.

      Find out more and join

      Corporate membership:

      Help us to inform and improve government policy and public debate through high-quality, independent research.  

      Find out more and join

      The Institute for Fiscal Studies
      7 Ridgmount Street
      London WC1E 7AE

      Tel: 020 7291 4800
      Fax: 020 7323 4780
      Email: [email protected]

      Limited by guarantee
      Registered in England: 954616
      Registered charity: 258815

      • Copyright
      • Privacy
      © 2025 The Institute for Fiscal Studies Design and development by Soapbox