Goldin & Homonoff - DataSpace at Princeton University
Goldin & Homonoff - DataSpace at Princeton University Goldin & Homonoff - DataSpace at Princeton University
is missing from this discussion, namely that taxes imposed at the register may affect the eating habits of high- and low-income consumers in different ways. Such issues deserve further investigation. 28
References [1] Becker, Gary, Michael Grossman, and Kevin Murphy, “An Empirical Analysis of Cigarette Addic- tion,” American Economic Review, 84 (1994), 396-418. [2] Bertrand, Marianne, Sendhil Mullainathan, and Eldar Shafir, “A Behavioral-Economics View of Poverty,” American Economics Review Papers and Proceedings, 94 (2004), 419-423. [3] Brownell, Kelly D., Thomas Farley, Walter C. Willett, Barry M. Popkin, Frank J. Chaloupka, Joseph W. Thompson, and David S. Ludwig, “The Public Health and Economic Benefits of Taxing Sugar- sweetened Beverages,” New England Journal of Medicine, 361 (2009), 1599–605. [4] Cabral, Marika, and Caroline Hoxby, “The Hated Property Tax: Salience, Tax Rates, and Tax Re- volts,” Unpublished. [5] Chaloupka, Frank J. and Kenneth Warner, "The Economics of Smoking," In Handbook of Health Economics, Anthony Culyer and Joseph Newhouse, ed., 1539 -1628 (Amsterdam: North-Holland, 2000). [6] Chetty, Raj, Adam Looney and Kory Kroft, “Salience and Taxation: Theory and Evidence,” Ameri- can Economic Review, 99 (2009), 1145-1177. [7] Chetty, Raj, Adam Looney, and Kory Kroft, “Salience and Taxation: Theory and Evidence,” NBER Working Paper No. w13330, 2007. [8] Engelhard, Carolyn, Arthur Garson, and Stan Dorn, “Reducing Obesity: Policy Strategies from the Tobacco Wars,” (Washington (DC): Urban Institute, 2009). [9] Finkelstein, Amy, “E-Z Tax: Tax Salience and Tax Rates,” Quarterly Journal of Economics, 124 (2009), 969-1010. [10] Gruber, Jonathan, and Botond Koszegi, “Tax Incidence When Individuals are Time-inconsistent: The Case of Cigarette Excise Taxes,” Journal of Public Economics, 88 (2004), 1959-1987. [11] Gruber, Jonathan, and Sendhil Mullainathan, “Do Cigarette Taxes Make Smokers Happier?,” NBER Working Paper No. w8872, 2002. [12] Hall, Crystal, “Mental Accounting in the Context of Poverty,” Unpublished, 2010. [18] Harding, Leitbag and Lovenheim, “The Heterogenous Geographic and Socieconomic Incidence of Cigarette Taxes: Evidence from Nielson Homescan Data,” Working Paper (2010). 29
- Page 1 and 2: Smoke Gets in Your Eyes: Cigarette
- Page 3 and 4: cigarette’s posted price, and a s
- Page 5 and 6: form BCi : (p +tp +tr)xi + yi ≤ M
- Page 7 and 8: tax types: R(tp,tr) = (tp +tr)(xA +
- Page 9 and 10: ∂yB = −x. ∂tr Substituting th
- Page 11 and 12: consumers. An implication of the re
- Page 13 and 14: Data on state-level cigarette excis
- Page 15 and 16: variable (y) represents cigarette d
- Page 17 and 18: and is not statistically significan
- Page 19 and 20: Table IV presents our results. Colu
- Page 21 and 22: D. Tax Base Differences Between the
- Page 23 and 24: more by income in non-exempt states
- Page 25 and 26: with the variable assigned a value
- Page 27: to cigarette register taxes decline
- Page 31 and 32: Appendix A: Welfare Analysis Under
- Page 33 and 34: Again, the first term represents a
- Page 35 and 36: Appendix C: A Cognitive Cost Model
- Page 37 and 38: income yields: ∂Gi ∂Mi = 1 2 t2
- Page 39 and 40: Table I: Summary of Cigarette Tax C
- Page 41 and 42: Table III: Effect of Taxes on Cigar
- Page 43 and 44: Table V: Effect of Taxes on Cigaret
- Page 45 and 46: Table VII: Sales Tax Exemptions for
- Page 47 and 48: Table IX: Instrumenting for Price w
- Page 49 and 50: Table XI: Alternative Demand Models
- Page 51 and 52: Table XIII: State Trends Extensive
- Page 53 and 54: Figure II: Aggregate Cigarette Cons
References<br />
[1] Becker, Gary, Michael Grossman, and Kevin Murphy, “An Empirical Analysis of Cigarette Addic-<br />
tion,” American Economic Review, 84 (1994), 396-418.<br />
[2] Bertrand, Marianne, Sendhil Mullain<strong>at</strong>han, and Eldar Shafir, “A Behavioral-Economics View of<br />
Poverty,” American Economics Review Papers and Proceedings, 94 (2004), 419-423.<br />
[3] Brownell, Kelly D., Thomas Farley, Walter C. Willett, Barry M. Popkin, Frank J. Chaloupka, Joseph<br />
W. Thompson, and David S. Ludwig, “The Public Health and Economic Benefits of Taxing Sugar-<br />
sweetened Beverages,” New England Journal of Medicine, 361 (2009), 1599–605.<br />
[4] Cabral, Marika, and Caroline Hoxby, “The H<strong>at</strong>ed Property Tax: Salience, Tax R<strong>at</strong>es, and Tax Re-<br />
volts,” Unpublished.<br />
[5] Chaloupka, Frank J. and Kenneth Warner, "The Economics of Smoking," In Handbook of Health<br />
Economics, Anthony Culyer and Joseph Newhouse, ed., 1539 -1628 (Amsterdam: North-Holland,<br />
2000).<br />
[6] Chetty, Raj, Adam Looney and Kory Kroft, “Salience and Tax<strong>at</strong>ion: Theory and Evidence,” Ameri-<br />
can Economic Review, 99 (2009), 1145-1177.<br />
[7] Chetty, Raj, Adam Looney, and Kory Kroft, “Salience and Tax<strong>at</strong>ion: Theory and Evidence,” NBER<br />
Working Paper No. w13330, 2007.<br />
[8] Engelhard, Carolyn, Arthur Garson, and Stan Dorn, “Reducing Obesity: Policy Str<strong>at</strong>egies from the<br />
Tobacco Wars,” (Washington (DC): Urban Institute, 2009).<br />
[9] Finkelstein, Amy, “E-Z Tax: Tax Salience and Tax R<strong>at</strong>es,” Quarterly Journal of Economics, 124<br />
(2009), 969-1010.<br />
[10] Gruber, Jon<strong>at</strong>han, and Botond Koszegi, “Tax Incidence When Individuals are Time-inconsistent:<br />
The Case of Cigarette Excise Taxes,” Journal of Public Economics, 88 (2004), 1959-1987.<br />
[11] Gruber, Jon<strong>at</strong>han, and Sendhil Mullain<strong>at</strong>han, “Do Cigarette Taxes Make Smokers Happier?,” NBER<br />
Working Paper No. w8872, 2002.<br />
[12] Hall, Crystal, “Mental Accounting in the Context of Poverty,” Unpublished, 2010.<br />
[18] Harding, Leitbag and Lovenheim, “The Heterogenous Geographic and Socieconomic Incidence of<br />
Cigarette Taxes: Evidence from Nielson Homescan D<strong>at</strong>a,” Working Paper (2010).<br />
29
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