How Well Targeted Are Soda Taxes?

• 成果类型: Article
• 署名作者: Dubois, Pierre; Griffith, Rachel; O'Connell, Martin
• 署名单位: Universite de Toulouse; Universite Toulouse 1 Capitole; Toulouse School of Economics; University of London; London School Economics & Political Science; University of Manchester
• 刊物名称: AMERICAN ECONOMIC REVIEW
• ISSN/ISSBN: 0002-8282
• DOI: 10.1257/aer.20171898
• 发表日期: 2020
• 页码: 3661-3704
• 关键词: sugar-sweetened beverages; pass-through; socioeconomic-status; RETAIL-PRICES; market power; SALES TAXES; food-intake; consumption; IMPACT; manufacturers

摘要

Soda taxes aim to reduce excessive sugar consumption. We assess who is most impacted by soda taxes. We estimate demand using micro longitudinal data covering on-the-go purchases, and exploit the panel dimension to estimate individual-specific preferences. We relate these preferences and counterfactual predictions to individual characteristics and show that soda taxes are relatively effective at targeting the sugar intake of the young, are less successful at targeting the intake of those with high total dietary sugar, and are unlikely to be strongly regressive especially if consumers benefit from averted internalities.