$2.00 Gas! Studying the effects of a gas tax moratorium
$2.00 Gas! Studying the effects of a gas tax moratorium
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DOI：
10.1016/j.jpubeco.2007.05.011
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发表时间：
2008-04-01
影响因子：
9.8
通讯作者：
Samphantharak, Krislert
中科院分区：
文献类型：
--
作者：
Doyle, Joseph J., Jr.;Samphantharak, Krislert
关于销售税对零售价格的影响，特别是在公司层面上的影响，几乎没有什么估计。我们考虑了伊利诺伊州和印第安纳州在2000年油价飙升后暂时停止并随后恢复汽油销售税的情况。早期的法律规定了恢复的时间，提供了合理的税率外生变化。使用加油站一级每日价格的独特数据集，70%的税收暂停以较低价格的形式传递给消费者，而80-100%的税收恢复则传递给消费者。一些证据表明，这些短期转嫁估计在州边界附近较小，与税收恢复相关的相对较高的价格高达一个小时的车程到邻国。(C)2007 Elsevier B. V.保留所有权利。
There are surprisingly few estimates of the effects of sales taxes on retail prices, especially at the firm level. We consider the temporary suspension, and subsequent reinstatement, of the gasoline sales tax in Illinois and Indiana following a price spike in 2000. Earlier laws set the timing of the reinstatements, providing plausibly exogenous changes in the tax rates. Using a unique dataset of daily prices at the gas-station level, 70% of the tax suspension is passed on to consumers in the form of lower prices, while 80-100% of the tax reinstatements are passed on to consumers. Some evidence suggests that these short-run pass-through estimates are smaller near the state borders, with the tax reinstatements associated with relatively higher prices up to an hour's drive into neighboring states. (C) 2007 Elsevier B.V. All rights reserved.