scholarly journals Soda Tax Incidence and Design Under Monopoly

2019 ◽  
Author(s):  
Helmuth Cremer ◽  
Catarina Goulão ◽  
Jean-Marie Lozachmeur
Keyword(s):  
Tax Incidence ◽  
Soda Tax

scholarly journals Market heterogeneity and the distributional incidence of soft-drink taxes: evidence from France

2020 ◽  
Author(s):  
Fabrice Etilé ◽  
Sébastien Lecocq ◽  
Christine Boizot-Szantai
Keyword(s):  
Low Income ◽  
Soft Drink ◽  
Local Level ◽  
Consumer Welfare ◽  
Tax Incidence ◽  
Soda Tax ◽  
Distributional Incidence ◽  
The Difference ◽  
Pass Through ◽  
Different Characteristics

Abstract Market heterogeneity may affect the distributional incidence of nutritional taxes if households sort by income across markets with different characteristics. We use scanner data to analyse the distributional incidence of the 2012 French soda tax on Exact Price Indices that measure consumer welfare from the price and availability of soft-drinks at a local level. While the average pass-through was small—about 45 per cent—, tax incidence was significantly higher in low-income and less-competitive markets. Market heterogeneity ultimately has substantial distributional effects: it accounts for at least 33 per cent of the difference in welfare variation between low- and high-income consumers.

A FRAMEWORK FOR INVESTIGATING THE TAX INCIDENCE EFFECTS OF PROPOSITION 13

1979 ◽  
Vol 32 (2) ◽  
pp. 313-324
Author(s):  
LARRY J. KIMBELL ◽  
ANDRE SHIH ◽  
DAVID SHULMAN
Keyword(s):  
Tax Incidence ◽  
Proposition 13

A SIMPLIFIED EXPOSITION OF THE HARBERGER MODEL I: TAX INCIDENCE

1975 ◽  
Vol 28 (1) ◽  
pp. 1-27
Author(s):  
CHARLES E. McLURE, ◽  
WAYNE R. THIRSK
Keyword(s):  
Tax Incidence

SPECIFICATION BIAS AND CORPORATE TAX INCIDENCE

1970 ◽  
Vol 23 (4) ◽  
pp. 373-378
Author(s):  
ROBERT J. GORDON
Keyword(s):  
Tax Incidence ◽  
Corporate Tax ◽  
Specification Bias
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