Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes

• 成果类型: Article
• 署名作者: Conlon, Christopher; Rao, Nirupama; Wang, Yinan
• 署名单位: National Bureau of Economic Research; University of Michigan System; University of Michigan
• 刊物名称: REVIEW OF ECONOMICS AND STATISTICS
• ISSN/ISSBN: 0034-6535
• DOI: 10.1162/rest_a_01235
• 发表日期: 2024-11
• 页码: 1719-1729
• 关键词: cigarette taxes; smoking; taxation

摘要

We find that sin-good purchases are highly concentrated, with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin-tax burdens are poorly explained by demographics (including income) but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay 63% of sin taxes, and are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households.