0.16 John C. Hause, The Legal and Illegal Markets for Taxed Goods: Pure Theory and an Application to State Government Taxation of Distilled Spirits: Comment, Journal of Law and Economics, 1976.

{ variable variables results significant } 0.20
{ alcohol legal drinking age } 0.16
{ state states laws law } 0.10
{ tax income taxes rate } 0.08

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