Abstract
<div data-canvas-width="267.09017308081286">This study analyzes the different responses in the consumption of alcoholic beverages by regions in Spain to changes in levels of prices and income. To this end income and price elasticities have been estimated for three ty pes of alcoholic beverages (wine, beer, and "other alcoholic drinks") through a complete AIDS-type demand system, using a panel of annual data from 1993 to 2000 for eight Spanish regions. The results of this study indicate that there are important differences in the household consumption and responses of alcoholic beverages among different regions, particularly regarding the consumption of wine and beer between the northern and southern halves of the peninsula. On the basis of these results regional returns from excise taxes and VAT have been simulated according to different tax scenarios</div>
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