Consumption Responses to Temporary Tax Incentives: Evidence from State Sales Tax Holidays
利用消费者支出调查和信用卡交易数据，研究发现美国州级销售税假日期间，受覆盖商品的支出显著增加，且这种增加并未被假期前后的支出下降所抵消。
States offer sales tax holidays (STHs) temporarily exempting items like clothes, shoes, and school supplies from the state sales tax. Spending response to these temporary tax changes are investigated using two datasets: the Diary portion of the Consumer Expenditure Survey and a unique dataset of credit card transactions. Results based on a difference-in-differences methodology show that there are substantial increases in spending on covered goods during these holidays that are not offset by declines in spending before or after the holidays.