Taxing sugar‐sweetened beverages: A nonlinear pricing approach
研究在卖家实行价格歧视时，对含糖饮料征税如何影响消费量、消费者和生产者剩余以及卖家的市场细分选择，发现税收会减少消费和福利，并可能促使卖家只服务高支付意愿的买家。
Abstract Taxation is frequently implemented to discourage the consumption of sugary beverages. Despite their popularity, little is known about the impacts of taxes when sellers practice price discrimination. To address this issue, we use a standard nonlinear pricing model with one product and two buyer types to study the effects of taxation on (i) consumption, (ii) consumer and producer surpluses, and (iii) the seller's choice of market segmentation scheme. We find that a tax would lead to reductions in consumption, consumer surplus, and expected profit. Additionally, the measure increases the likelihood that the sellers would exclude buyers with low preferences for the beverage to exclusively serve buyers with high willingness to pay for the product.