Yes, sometimes.
Governments like to step in and squeeze that sweet lemons once they've collected the bulk of their taxes, even if it's unfair because drinks are usually taxed according to how much people buy rather than what they're used for. This often means that the more you drink the less you pay in tax per unit - but certainly not always! You should check with your local authority or region before buying anything too risky so as not to risk an unexpected bill at the checkout counter. Drink responsibly!