International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Volume 8 Issue 4
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From Revenue Maximization to Smart Regulation: Liquor Card Systems in Tamil Nadu's TASMAC Monopoly (2010-2024)

Author(s) Mr. Palani S, Dr. Kishore Kulothungan
Country India
Abstract This study provides a comprehensive longitudinal analysis of Tamil Nadu State Marketing Corporation's (TASMAC) operations from 2010-2024, examining the inherent tension between revenue generation and public health objectives. Using official data and statistical modeling, we document a 9.37% compound annual growth in alcohol sales (₹18,542 crores to ₹65,000 crores) despite a strategic reduction in retail outlets from 6,389 to 5,425. The research reveals a significant efficiency paradox: while outlet numbers decreased by 15.1%, sales per outlet increased by 313%, demonstrating remarkable operational optimization. Statistical analysis confirms all growth trends are highly significant (p<0.01), with projections indicating sales reaching ₹75,345 crores by 2030. Integrating findings from our original liquor card acceptance study (n=123), we demonstrate that drinkers show significantly higher support for regulatory mechanisms (p=0.003), providing crucial insights for implementing balanced alcohol control policies. The study identifies a policy dichotomy wherein increasing dry days (4 to 24 annually) and outlet rationalization represent public health measures, while simultaneous revenue growth highlights fiscal dependencies. These findings have crucial implications for alcohol policy in monopsony markets, suggesting the need for balanced approaches that address both fiscal requirements and public health imperatives.
Keywords TASMAC, alcohol policy, state monopoly, liquor card system, public health, revenue generation, regulated access, Tamil Nadu, fiscal federalism, sin taxes, harm reduction, operational efficiency, stakeholder acceptance, policy implementation, digital governance, outlet rationalization, longitudinal analysis, mixed-methods research, India, developing economies
Field Business Administration
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-07-05
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E-ISSN 2582-2160
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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