A study by Gustavo Carreño and Gonzalo García Donadío has found that alcoholic beverages in Argentina have the highest tax pressure on retail prices, with spirits over 30° alcohol having a tax incidence of over 65%. Non-alcoholic beverages have a tax burden of over 40%. The national government bears the greatest responsibility for the high taxation of food, with provincial and municipal taxes contributing less. The study used two methodologies, with a notable difference only in the fruit category.