2018 State of the Commonwealth Report
How does the Commonwealth tax alcohol? We look at the taxation of beer, wine and distilled spirits and the role of Virginia’s Alcoholic Beverage Control Authority. We investigate whether levying taxes on alcohol is an appropriate method of raising revenue.
Center for Economic Analysis and Policy, Old Dominion University, "Part 6: Sin Taxes and Alcohol Consumption in Virginia" (2018). State of the Commonwealth Reports. 33.