英文文献：Socially Optimal Taxation of Alcohol: The Case of Czech Beer-对酒精征收社会最优税:以捷克啤酒为例
英文文献作者：Janda, Karel,Mikolasek, Jakub,Netuka, Martin
英文文献摘要：
The proposed paper belongs to the literature on food demand and optimal taxation and to the literature dealing with economics of alcohol production and consumption. We investigate the question of optimal taxation for the commodity whose consumption has positive and negative features both for individual consumer and for the society. The commodity we analyze is the Czech beer.

本文属于食品需求和最优税收的文献，属于酒类生产和消费经济学的文献。摘要本文研究了对消费具有正反两方面特征的商品的最适征税问题。我们分析的商品是捷克啤酒。