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首页> 外文期刊>Journal of health economics >Driven to drink: Sin taxes near a border
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Driven to drink: Sin taxes near a border

机译：酒后驾车：边境附近的罪恶税

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摘要

This paper investigates household purchasing behavior in response to differing alcohol and tobacco taxes near an international border. Our study suggests that large tax differentials near borders induce economically important tax avoidance behavior, which may limit a government's ability to raise revenue and potentially undermine important health and social policy goals. We match novel supermarket scanner and consumer expenditure data to measure the size and scope of the effect for households and stores. We find that stores near/far from the international border have statistically significantly lower/higher sales of beer and tobacco than comparable stores farear the border. Moreover, we find that households near the border report higher consumption of these same goods. This is consistent with households facing lower prices. Finally, we find measures of externalities associated with these goods are higher near the border.
机译：本文调查了在国际边界附近，由于不同的烟酒税，家庭购买行为。我们的研究表明，临近边界的巨大税收差异会导致经济上重要的避税行为，这可能会限制政府提高税收的能力，并有可能破坏重要的卫生和社会政策目标。我们将新颖的超市扫描仪和消费者支出数据进行匹配，以衡量对家庭和商店的影响的大小和范围。我们发现，在国际边界附近/远处的商店在统计上比在边境附近/远处的类似商店的啤酒和烟草的销售明显较低/较高。此外，我们发现边境附近的家庭报告这些商品的消费量更高。这与面临较低价格的家庭是一致的。最后，我们发现与这些商品相关的外部性的度量在边界附近更高。

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