Sin Taxes and Self-Control
研究发现，丹麦对软饮料和脂肪征税时，自我控制能力低的消费者对涨价的反应弱于高自控者，而降价时两组反应相似，表明税收对低自控者的约束效果有限。
According to theory, “sin taxes” are welfare improving if consumers with low self-control respond at least as much to the tax as consumers with high self-control. We investigate empirically if demand response to soft drink and fat tax variations in Denmark depends on consumers’ self-control. We use a unique home-scan panel that includes a survey measure of self-control. When taxes increase, consumers with low self-control reduce purchases less strongly than consumers with high self-control. When taxes decrease, both groups increase their purchases similarly. The results show an asymmetry in price elasticities by self-control that is more pronounced when taxes increase.