Per G. Fredriksson (University of Louisville, Department of Economics), Stephan Gohmann (University of Louisville, Department of Economics) & Khawaja Saeed Abdullah Al Mamun (Sacred Heart University, Department of Economics) have posted Taxing Under the Influence? Corruption and U.S. State Beer Taxes on SSRN.  Here is the abstract:

This paper examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.