The effects of food sales taxes on household food spending: An application of a censored cluster model
研究了食品销售税对三类家庭（参与、符合条件但未参与、不符合补充营养援助计划）食品支出的影响，发现参与家庭对餐馆税反应为增加在家食品支出，而符合条件未参与家庭则因杂货税减少在家食品支出，转向营养较差的在外食品。
Abstract This study proposes a model of household food spending that accounts for zero censoring and can be applied to data collected through a clustered survey design to investigate the impact of food sales taxes on three groups: households who are eligible for and participate in the Supplemental Nutrition Assistance Program (SNAP), households who are eligible but do not participate in the program, and households who are not eligible for the program. We find that SNAP participating households are largely insensitive to grocery taxes and respond to restaurant taxes by shifting more of their food dollars towards at‐home foods. Among households who are eligible for SNAP but do not participate in the program, grocery taxes reduce spending on foods purchased for at‐home consumption, and thereby increase the amount of the total food budget allocated to away from home foods. This is concerning from a nutrition and health standpoint since away from home foods tend to be more calorie dense and nutritionally poorer than at home foods.