How Well Targeted Are Soda Taxes?
How Well Targeted Are Soda Taxes?
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DOI:
10.1257/aer.20171898
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发表时间:
2020-11-01
影响因子:
10.7
通讯作者:
O'Connell, Martin
中科院分区:
文献类型:
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作者:
Dubois, Pierre;Griffith, Rachel;O'Connell, Martin
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.