Food sales taxes and employment
利用边界县区配对的面板固定效应估计，研究发现食品销售税对整体就业影响微乎其微，但对食品饮料零售业的就业和年轻工人有不利影响。
Abstract We use panel fixed effects estimation with a border approach creating cross‐border county pairs to identify changes in food sales tax rates on employment, payroll, and hiring. Results suggest food sales taxes have a negligible effect on overall employment but adverse effects in the food and beverage stores industry. We find younger workers, who are more likely to work in the food and beverage industry, are more adversely affected when a neighboring state has preferential tax treatment for food. We also determine that omitting food sales tax rates when studying general sales tax effects on employment does not bias estimates.