THE PASS-THROUGH OF BEER TAXES TO PRICES: EVIDENCE FROM STATE AND FEDERAL TAX CHANGES.
From a policy perspective, it is crucial to understand how changes in beer taxes affect retail beer prices. This study provides new evidence of the pass-through rate of state beer taxes to prices in a post-merger era. Our estimates that use state-level beer tax changes suggest that a 10-cent increas...
| Publicado en: | Economic Inquiry Vol. 54; no. 4; pp. 1946 - 1963 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Oct2016
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=117745787&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 117745787 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00952583 EIQ jtl: Economic Inquiry issn: 00952583 maglogo: Y pubinfo: dt: Oct2016 vid: 54 iid: 4 pid: 480 pub: Wiley-Blackwell artinfo: ui: 117745787 10.1111/ecin.12343 ppf: 1946 ppct: 17 formats: fmt: – @attributes: type: T – @attributes: type: P size: 351KB tig: atl: THE PASS-THROUGH OF BEER TAXES TO PRICES: EVIDENCE FROM STATE AND FEDERAL TAX CHANGES. aug: au: Shrestha, Vinish Markowitz, Sara affil: Assistant Professor, Department of Economics, Towson University, Towson MD, 21252 Assistant Professor, Department of Economics, Emory University and NBER, Atlanta GA, 30322 su: Economics Government policy Beer tax Beer sales & prices State taxation Excise tax Government revenue sug: subj: Economics Government policy Breweries Beer, Wine, and Liquor Stores Beer and Ale Merchant Wholesalers Alcoholic beverage merchant wholesalers Public Finance Activities Beer tax Beer sales & prices State taxation Excise tax Government revenue ab: From a policy perspective, it is crucial to understand how changes in beer taxes affect retail beer prices. This study provides new evidence of the pass-through rate of state beer taxes to prices in a post-merger era. Our estimates that use state-level beer tax changes suggest that a 10-cent increase in beer taxes raises retail prices by about 17 cents. Comparable findings from the 1991 federal beer tax increase show a rise in retail beer prices of 19-22 cents. Our findings suggest that consumers fully bear the burden of increased beer taxes. ( JEL H2, I0, D4) pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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