The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data
利用尼尔森家庭扫描数据，研究发现香烟税并未完全转嫁给消费者，生产者和消费者共同承担税负；跨州低价香烟的可得性导致税负转嫁率显著差异，且避税机会影响购买行为；家庭收入和教育的不同也导致税负归宿和边境效应的差异。
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.