Beer Taxes, Workers' Compensation, and Industrial Injury

Abstract
The apparent effects of beer taxes, workers' compensation rules, and other factors on reported rates of lost work-days due to injury are estimated. The data used are for injury rates for two-digit SIC industries at the state-level pooled over 1975-85. The results indicate that higher beer tax rates are associated with lower rates of injury lost work-days. More generous workers' compensation payments generally are associated with higher reported injury lost work-days. © 1997 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology