Dubois, Pierre

How well targeted are soda taxes? / Pierre Dubois, Rachel Griffith, Martin O'Connell .-- , 2020


Resumen.

Bibliografía.

Soda taxes aim to reduce excessive sugar consumption. We assess who is most impacted by soda taxes. We estimate demand using micro longitudinal data covering on-the-go purchases, and exploit the panel dimension to estimate individual-specific preferences. We relate these preferences and counterfactual predictions to individual characteristics and show that soda taxes are relatively effective at targeting the sugar intake of the young, are less successful at targeting the intake of those with high total dietary sugar, and are unlikely to be strongly regressive especially if consumers benefit from averted internalities.


IMPUESTO SOBRE BEBIDAS AZUCARADAS ENVASADAS
CONSUMO


Griffith, Rachel
O'Connell, Martin

The American Economic Review 0002-8282v. 110, n. 11, November 2020, p. 3661-3704

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