Jurisprudent Perspectives on Alcohol Regulation in India: Legal Challenges, Taxation, Social Ethics and Social Implications

Abstract

This study examines the impact of alcohol taxation and legal frameworks on consumption patterns, public health outcomes, and social morality through a comparative analysis of various tax structures and laws. Alcohol taxation serves as a critical tool for governments to regulate alcohol use, generate revenue, and mitigate social harms such as addiction, accidents, and health crises. The research highlights how different tax models, including excise duties and value-added taxes, influence drinking behavior and health, while also addressing the ethical challenges of balancing public health objectives with individual freedoms. Additionally, the study underscores the disproportionate effect of alcohol taxes on low-income populations, raising important questions of fairness and equity. The complex legal landscape, especially in India with its diverse state laws and prohibition policies, reveals ongoing tensions between state control, cultural considerations, and the illicit alcohol market. The findings advocate for progressive tax policies that support public health without unduly burdening vulnerable groups, complemented by broader social programs and legal reforms.