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  1. The effects of alcohol excise tax increases by drinking level and by income level
    Autor*in: Saffer, Henry; Gehrsitz, Markus; Grossman, Michael
    Erschienen: May 2022
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower-cost products and that these taxes disproportionately burden low-income drinkers. Alternatively, some economists have argued that... mehr

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    DS 4
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    The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower-cost products and that these taxes disproportionately burden low-income drinkers. Alternatively, some economists have argued that increases in alcohol excise taxes reduce heavy alcohol consumption. Using data from the Nielsen Homescan we investigate the effects of a large excise tax increase that raised alcohol prices. The results show that heavy drinkers reduce purchases, and this reduction is no different than the reductions by other drinkers. The results also show that only low-income drinkers pay more for ethanol after the tax increase.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/263544
    Schriftenreihe: Discussion paper series / IZA ; no. 15328
    Schlagworte: Alkoholkonsum; Alkoholsteuer; USA; alcohol; excise tax; heavy drinking; low income
    Umfang: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  2. The likely fiscal and public health effects of an excise tax on sugar-sweetened beverages in Kenya
    Autor*in: Walbeek, C. P. van; Mthembu, Senzo
    Erschienen: May 2022
    Verlag:  The International Centre for Tax and Development at the Institute of Development Studies, Brighton, UK

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781781189931
    Weitere Identifier:
    Schriftenreihe: ICTD working paper ; 141
    Schlagworte: non-communicable diseases; body mass index; fiscal policies; sugar-sweetened beverages; overweightness; obesity; excise tax; SSB consumption
    Umfang: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  3. Excise tax incidence
    the inequity of taxing obesity and beauty
    Autor*in: Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan
    Erschienen: [2023]
    Verlag:  [Queen's Economics Department], [Kingston, Ontario]

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    Sprache: Englisch
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    Format: Online
    Schriftenreihe: Development discussion paper ; 2023-06
    Schlagworte: excise tax; tax incidence; cosmetics; soft drinks; obesity; regressivity; Belize
    Umfang: 1 Online-Ressource (circa 15 Seiten)
  4. Compensation against fuel inflation
    temporary tax rebates or transfers?
    Autor*in: Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, Lionel
    Erschienen: January 2024
    Verlag:  CESifo, Munich, Germany

    This article exploits both the crude oil price surge consecutive to the invasion of Ukraine and 2022 fuel excise tax rebates in France as quasi-natural experiments to infer the price sensitivity of fuel demand. Based on granular individual bank... mehr

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    This article exploits both the crude oil price surge consecutive to the invasion of Ukraine and 2022 fuel excise tax rebates in France as quasi-natural experiments to infer the price sensitivity of fuel demand. Based on granular individual bank account data at the transaction level, we properly disentangle anticipation effects from price effects, and estimate an average price elasticity of -0.31. It varies little with respect to income and location but substantially decreases, in absolute, with respect to fuel spending and is higher for retirees. We evaluate financial and distributional effects of the actual tax policy as well as its impact on CO2 emissions based on counterfactual simulations. We empirically demonstrate that resorting to transfers, be they targeted or not, achieves only imperfect compensation against fuel inflation. However, we show that a policy maker subject to a tight budget constraint and seeking to alleviate excessive losses, relative to income, prefers means-tested transfers to rebates.

     
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    Weitere Identifier:
    hdl: 10419/296006
    Schriftenreihe: CESifo working papers ; 10917 (2024)
    Schlagworte: commodity taxation; excise tax; tax-and-transfer schemes; fuel price elasticity; anticipatory behaviour; transaction-level data
    Umfang: 1 Online-Ressource (circa 90 Seiten), Illustrationen
  5. Excise tax incidence
    the inequity of taxing obesity and beauty
    Autor*in: Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan
    Erschienen: 4-2023
    Verlag:  Department of Economics, Queen's University, Kingston, Ontario, Canada

    The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus... mehr

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    The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus of this article. Particular attention is given to the taxation of soft drinks and cosmetics. We examine the income distribution and tax revenue impacts using the commodity data from the household expenditure survey by and the effective tax rates expressed as a percentage of the value of the final consumption of each item. As in many developing countries, taxes on alcoholic beverages and tobacco products are found to be regressive. The most regressive excise taxes are on soft drinks and cosmetics. Households across the economy pay more in excise taxes on cosmetics than they do on either alcoholic beverages or tobacco products. Relative to the level of household expenditures, the burden of the excise taxes on cosmetics is highest for households in the lowest quintile of total expenditures. The impact of soft drinks in creating obesity is likely to be much greater for high income households whose total consumption per household is twice that of low-income households.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/281106
    Schriftenreihe: Queen's Economics Department working paper ; no. 1502
    Schlagworte: excise tax; tax incidence; cosmetics; soft drinks; obesity; regressivity; Belize
    Umfang: 1 Online-Ressource (circa 26 Seiten)