Replication data for: The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data
Principal Investigator(s): View help for Principal Investigator(s) Matthew Harding; Ephraim Leibtag; Michael F. Lovenheim
Version: View help for Version V1
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text/plain | 14.6 KB | 10/13/2019 03:17:AM |
Project Citation:
Harding, Matthew, Leibtag, Ephraim, and Lovenheim, Michael F. Replication data for: The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data. Nashville, TN: American Economic Association [publisher], 2012. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114799V1
Project Description
Summary:
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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. (JEL D12, H22, H25, H26, H71, L66)
Scope of Project
JEL Classification:
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D12 Consumer Economics: Empirical Analysis
H22 Taxation and Subsidies: Incidence
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
H71 State and Local Taxation, Subsidies, and Revenue
L66 Food; Beverages; Cosmetics; Tobacco; Wine and Spirits
D12 Consumer Economics: Empirical Analysis
H22 Taxation and Subsidies: Incidence
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
H71 State and Local Taxation, Subsidies, and Revenue
L66 Food; Beverages; Cosmetics; Tobacco; Wine and Spirits
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