A Disorderly House: UK Excise Duties on Alcohol and Tobacco

In this paper, Barry Bracewell-Milnes argues that excise duty on alcohol and tobacco in the UK are high compared to international standards, and that whilst developing nations may experience public sector financing gains from applying excise duties to these goods, developed nations can only achieve gains from applying these duties to motoring. He advocates the reduction of these duties.  

[gview file="http://www.adamsmith.org/wp-content/uploads/2015/09/A-Disorderly-House-Uk-Excise-Duties.pdf"]