| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27409 |
| 来源ID | Working Paper 27409 |
| Salience and Taxation with Imperfect Competition | |
| Kory Kroft; Jean-William P. Laliberté; René Leal-Vizcaíno; Matthew J. Notowidigdo | |
| 发表日期 | 2020-06-22 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | This paper studies commodity taxation in a model featuring heterogeneous consumers, imperfect competition, and tax salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation, and we find that tax salience and market structure interact when considering tax incidence but do not directly interact when considering the marginal excess burden. We estimate the necessary inputs to the formulas by combining Nielsen Retail Scanner data from grocery stores in the US with detailed sales tax data. We calibrate our new formulas and conclude that the incidence of sales taxes on consumers is increasing in tax salience, and the marginal excess burden of taxation is larger than standard formulas that ignore imperfect competition and tax salience. |
| 主题 | Microeconomics ; Households and Firms ; Public Economics ; Taxation ; Subnational Fiscal Issues |
| URL | https://www.nber.org/papers/w27409 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/585082 |
| 推荐引用方式 GB/T 7714 | Kory Kroft,Jean-William P. Laliberté,René Leal-Vizcaíno,et al. Salience and Taxation with Imperfect Competition. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w27409.pdf（934KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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