Date of Conferral
4-30-2026
Degree
Ph.D.
School
Health Sciences
Advisor
Patrick Dunn
Abstract
Alcohol-impaired driving remains a persistent public health and safety problem in the United States, resulting in thousands of preventable deaths each year and substantial societal costs. Policymakers frequently rely on alcohol excise taxes as a deterrence strategy; however, evidence regarding the effectiveness of taxation alone in reducing alcohol-impaired traffic fatalities remains mixed. The purpose of this quantitative, correlational study, grounded in economic deterrence theory, was to assess relationships between state-level beer, wine, and liquor excise tax rates and alcohol-impaired traffic fatality rates per 100,000 population in 2019. A cross-sectional design used secondary data from all 50 U.S. states and the District of Columbia (N = 51), obtained from the Fatality Analysis Reporting System and the Alcohol Policy Information System. Spearman’s rank-order correlation and multiple linear regression analyses were conducted to examine relationships between alcohol excise tax rates and alcohol-impaired traffic fatality rates. Beer (β = .09, p = .398), wine (β = .16, p = .148), and liquor (β = .02, p = .852) excise tax rates were not significantly associated with alcohol-impaired traffic fatality rates. In contrast, urban population percentage (β = −.54, p < .001), maximum highway speed limits (β = .26, p = .027), and crashes between 3:00 and 5:59 p.m. (β = .43, p < .001) explained significant variation. Findings suggest alcohol excise taxes alone may be insufficient as a primary policy intervention for reducing alcohol-impaired traffic fatalities. Results support multifaceted public health strategies integrating taxation with enforcement, roadway design, and targeted interventions to improve traffic safety outcomes and promote positive social change.
Recommended Citation
Amigh II, Paul R., "The Correlation of Beer, Wine, and Liquor Excise Tax With Alcohol-Impaired Traffic-Related Deaths in All 50 U.S. States" (2026). Walden Dissertations and Doctoral Studies. 19906.
https://scholarworks.waldenu.edu/dissertations/19906
