Rozema, Kyle
Tax incidence in a vertical supply chain : evidence from cigarette wholesale prices / Kyle Rozema .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
I investigate how the burden of consumption taxes not borne by consumers is shared between upstream firms that produce a taxed good and downstream firms that sell the goods. Using novel data on monthly brand-level cigarette wholesale prices and retail prices from Nielsen Homescan data, I find that taxes are passed through to wholesale and retail prices at rates of 0.80 and 0.72. The results suggest that downstream firms selling cigarettes bear no more than one-third of the firm share of the tax burden.
CIGARRILLOS
CONSUMO
IMPUESTOS
INCIDENCIA Y TRASLACION
MODELOS ECONOMETRICOS
National Tax Journal 0028-0283 v. 71, n. 3, September 2018, p. 427-450
Tax incidence in a vertical supply chain : evidence from cigarette wholesale prices / Kyle Rozema .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
I investigate how the burden of consumption taxes not borne by consumers is shared between upstream firms that produce a taxed good and downstream firms that sell the goods. Using novel data on monthly brand-level cigarette wholesale prices and retail prices from Nielsen Homescan data, I find that taxes are passed through to wholesale and retail prices at rates of 0.80 and 0.72. The results suggest that downstream firms selling cigarettes bear no more than one-third of the firm share of the tax burden.
CIGARRILLOS
CONSUMO
IMPUESTOS
INCIDENCIA Y TRASLACION
MODELOS ECONOMETRICOS
National Tax Journal 0028-0283 v. 71, n. 3, September 2018, p. 427-450