In Thailand, where commodity taxes account for almost 60 percent of tax revenues, the price elasticities for food, alcohol, and telecommunications are estimated to be -0.10, -0.84, and -0.25, respectively (Chandoevwit and Dahlby, 2007). If the goal of policy is to raise tax revenue with the least excess burden possible, what tax rates should be applied to alcohol and telecommunications, when the tax rate on food is fixed at 1.6 percent? (Suppose the commodities are neither substitutes nor complements.) What implications for setting the tax rates arise if combating alcohol addiction is a policy goal?