| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29393 |
| 来源ID | Working Paper 29393 |
| Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes | |
| Christopher Conlon; Nirupama L. Rao; Yinan Wang | |
| 发表日期 | 2021-10-25 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay 68% of sin taxes, are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households. |
| 主题 | Public Economics ; Taxation ; Industrial Organization ; Industry Studies |
| URL | https://www.nber.org/papers/w29393 |
| 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/587067 |
| 推荐引用方式 GB/T 7714 | Christopher Conlon,Nirupama L. Rao,Yinan Wang. Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes. 2021. |
| 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 | ||
| w29393.pdf（585KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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