...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>American economic journal >The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data
【24h】

The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data

机译：香烟税的异质地理和社会经济发生率：来自Nielsen Homescan数据的证据

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

We use Nielsen Homescan data to examine who bears the economic burden of cigarette taxes. We find cigarette taxes are less than fully passed through to consumer prices, suggesting consumers and producers split the excess burden of these taxes. Using information on consumer location, we show the availability of lower-tax goods across state borders creates significant differences in the pass- through rate. Tax avoidance opportunities also have a sizable effect on purchasing behavior by altering consumer search, prices paid and quantities purchased. Finally, we demonstrate that the incidence of cigarette taxes and the border effect varies by household income and education.
机译：我们使用Nielsen Homescan数据检查谁承担卷烟税的经济负担。我们发现卷烟税还没有完全转嫁到消费者价格中，这表明消费者和生产者将这些税的超额负担分摊了。使用有关消费者位置的信息，我们显示了跨州边界的低税商品的可用性在传递率上产生了显着差异。避税机会还会通过改变消费者搜索，支付的价格和购买数量，对购买行为产生巨大影响。最后，我们证明了卷烟税的发生率和边界效应随家庭收入和教育程度而变化。

著录项

  • 来源
    《American economic journal》 |2012年第4期|169-198|共30页
  • 作者

    Matthew Harding; Ephraim Leibtag; Michael F. Lovenheim;

  • 作者单位

    Department of Economics, Stanford University, 579 Serra Mall, Stanford, CA 94305;

    United States Department of Agriculture, Economic Research Service, Room 05N10. 355 E Street SW, Washington, DC 20024;

    Department of Policy Analysis and Management, Cornell University, 135 Martha Van Rensselaer Hall. Ithaca, NY 14853 and National Bureau of Economic Research;

  • 收录信息
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号