Taxing Food and Beverages: Theory, Evidence, and Policy
研究了销售税或消费税变化对食品饮料需求的影响，考虑消费者税收知识不完善、对销售税不关注、使用食品券免税等情况，通过模拟量化消费税需求弹性与价格弹性的差异，并评估消费税作为反肥胖政策的优势。
We developed a theoretical framework to examine the effect of a change in sales or excise tax on food and beverage demand after considering that consumers may have imperfect tax knowledge, are sometimes inattentive to sales tax, may not be informed of a sales tax change, and pay no sales tax on eligible food or beverages if using food stamps. We conducted simulations to assess how much the sales tax elasticity of demand should be adjusted downward from the price elasticity of demand and quantified the advantage of using an excise tax as an anti‐obesity policy.