Sin Taxes and Self-Control

• 成果类型: Article
• 署名作者: Schmacker, Renke; Smed, Sinne
• 署名单位: University of Lausanne; University of Copenhagen
• 刊物名称: AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY
• ISSN/ISSBN: 1945-7731
• DOI: 10.1257/pol.20200479
• 发表日期: 2023
• 页码: 1-34
• 关键词: saturated fat; in-differences; danish tax; HEALTH; retransformation; metaanalysis; consumption; STABILITY; demand; prices

摘要

According to theory , sin taxes are welfare improving if consumers with low self-control respond at least as much to the tax as con-sumers with high self-control. We investigate empirically if demand response to soft drink and fat tax variations in Denmark depends on consumers' self-control. We use a unique home-scan panel that includes a survey measure of self-control. When taxes increase , con-sumers with low self-control reduce purchases less strongly than consumers with high self-control. When taxes decrease , both groups increase their purchases similarly. The results show an asymmetry in price elasticities by self-control that is more pronounced when taxes increase. (JEL D12, D91, H25, H31, I12, I18, L66)