How Well Targeted Are Soda Taxes?
利用微观面板数据估计个人对含糖饮料的需求，发现该税对年轻人糖摄入的针对性较好，但对高糖饮食者效果有限，且可能不是强累退税。
Soda taxes aim to reduce excessive sugar consumption. We assess who is most impacted by soda taxes. We estimate demand using micro longitudinal data covering on-the-go purchases, and exploit the panel dimension to estimate individual-specific preferences. We relate these preferences and counterfactual predictions to individual characteristics and show that soda taxes are relatively effective at targeting the sugar intake of the young, are less successful at targeting the intake of those with high total dietary sugar, and are unlikely to be strongly regressive especially if consumers benefit from averted internalities.