Habit Formation and Demand for Sugar‐Sweetened Beverages
利用扫描数据估计九种非酒精饮料在习惯形成下的需求，发现低收入家庭对含糖饮料的价格弹性低于高收入家庭，但高收入家庭认为饮料间替代性更强；每盎司半美分的税收会适度减少消费，长期税收收入比短期低15%到20%。
Using scanner data, we estimated demand for nine nonalcoholic beverages under habit formation. We found strong evidence for habit formation. Although demand for sugar‐sweetened beverages by low‐income households is less elastic to own‐price changes compared with high‐income households, there is evidence that high‐income households consider beverages to be more substitutable than low‐income households do. A half‐cent per ounce tax on store‐purchased sugar‐sweetened beverages will result in a moderate reduction in consumption of sugar‐sweetened beverages for both income strata. Because of habit formation, long‐run national tax revenue from a sugar‐sweetened beverage tax is about 15 to 20% lower than short‐run revenue.