Market heterogeneity and the distributional incidence of soft-drink taxes: evidence from France
利用法国2012年软饮料税数据，研究发现税收在低收入和竞争较弱的市场转嫁率更高，市场异质性解释了至少33%的低收入与高收入消费者福利差异。
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.