Efficiency and Equity of an Outdoor Recreation Equipment Tax to Fund Public Lands
研究了美国对户外休闲设备征收联邦消费税以资助公共土地的效率和公平性，发现该税每产生1美元收入仅造成0.04美元福利损失，但最低收入家庭税负占收入比例更高。
We analyze the efficiency and equity implications of a federal excise tax on outdoor recreation equipment for funding U.S. public lands. Using microdata on consumer expenditure, we estimate a two-stage quadratic almost ideal demand system for recreation equipment and simulate the effects of a 5% tax. The tax generates a modest welfare loss as a share of tax revenues raised: $0.04 for every $1 of revenue. It is approximately proportional to income across the entire income distribution, but households in the lowest-income quintile pay more as a share of income than do households in the other four income quintiles.