District of Columbia: Taxes and Other Strategies to Reduce Alcohol Abuse

Pursuant to a legislative requirement, GAO examined issues relating to the taxation and regulation of alcoholic beverages in the District of Columbia, focusing on: (1) a comparison of the District's alcohol taxes with surrounding jurisdictions; (2) whether those taxes could be set closer to surrounding jurisdictions; (3) how much higher the alcohol tax would be if it had been indexed for inflation; (4) which states earmark alcohol taxes for specific purposes; (5) whether raising alcohol taxes will reduce abuse; and (6) the characteristics of effective alcohol prevention programs.