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 |
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| Artículos | IEF | IEF | OP 233/2018/3-1 (Browse shelf) | Available | OP 233/2018/3-1 |
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| OP 233/2018/2-4 Assessing the tax benefits of hybrid arrangements | OP 233/2018/2-5 More than they realize | OP 233/2018/3 National Tax Journal | OP 233/2018/3-1 Tax incidence in a vertical supply chain | OP 233/2018/3-2 The effects of IRS audits on EITC claimants | OP 233/2018/3-3 "Home sweet home" versus international tax planning | OP 233/2018/3-4 State and local property, income and sales tax elasticity |
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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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