000 01587nab a2200253 c 4500
999 _c147923
_d147923
003 ES-MaIEF
005 20230724143342.0
007 ta
008 230724t2023 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _970846
_aRees Jones, Alex
245 0 _aPrice isn't everything
_bbehavioral response around changes in sin taxes
_c Alex Rees-Jones and Kyle Rozema
500 _aResumen.
504 _aBibliografía.
520 _aIn traditional economic models, taxes change behavior by changing prices. In empirical analyses, factors other than price are thought to be relevant, but any nonprice factors are usually assumed to be held constant as taxes vary. We contend that violations of this assumption are expected when laws are passed changing sin taxes. In support of this claim, we document that state-level cigarette tax increases are concomitant with increases in antismoking appropriations, media coverage on smoking, lobbying efforts, and place-based smoking restrictions. The influence of these nonprice factors is easily confused with price effects, and we find evidence suggesting that controlling for them substantially reduces the estimated demand responsivity to the tax itself.
650 4 _948092
_aPRECIOS
650 _aIMPUESTOS ESPECIALES
_946527
650 _aTABACO
_948517
650 4 _932308
_aBEBIDAS ALCOHOLICAS
650 4 _947776
_aMODELOS ECONOMETRICOS
700 _965621
_aRozema, Kyle
773 0 _9169899
_oOP 233/2023/1
_tNational Tax Journal
_w(IEF)86491
_x 0028-0283
_g v. 76, n. 1, March 2023, p. 4-35
942 _cART