文章基本信息

标题：THE PASS‐THROUGH OF BEER TAXES TO PRICES: EVIDENCE FROM STATE AND FEDERAL TAX CHANGES
本地全文：下载
作者：Vinish Shrestha ; Vinish Shrestha ; Sara Markowitz 等
期刊名称：Economic Inquiry
印刷版ISSN：0095-2583
出版年度：2016
卷号：54
期号：4
页码：1946-1962
DOI：10.1111/ecin.12343
语种：English
出版社：Western Economic Association International
摘要：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)