The effect of changes in alcohol tax differentials on alcohol consumption
Journal of Public Economics(2021)
摘要
•We exploit the natural experiment of unexpected alcohol tax increases in Illinois.•We find that the tax is over-shifted to consumers by a factor of up to 1.5.•Sales of taxed spirits and wine drop moderately but more so for inexpensive products.•Beer purchases increase, further curbing tax-induced drops in ethanol consumption.
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关键词
Taxation,Alcohol consumption,Pass-through,Sin taxes,Difference-in-differences
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