Tax incidence in a vertical supply chain : evidence from cigarette wholesale prices Kyle Rozema
By: Rozema, Kyle
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Material type: 
ArticlePublisher: 2018Subject(s): CIGARRILLOS | CONSUMO | IMPUESTOS | INCIDENCIA Y TRASLACION | MODELOS ECONOMETRICOSOnline resources: Click here to access online
In:
National Tax Journal v. 71, n. 3, September 2018, p. 427-450Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2018/3-1 (Browse shelf) | Available | OP 233/2018/3-1 |
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.
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