TAX INCIDENCE IN A VERTICAL SUPPLY CHAIN: EVIDENCE FROM CIGARETTE WHOLESALE PRICES

被引：11

作者：

Rozema, Kyle ^{[1
]}

机构：

[1] Univ Chicago, Law Sch, Chicago, IL 60637 USA

来源：

NATIONAL TAX JOURNAL | 2018年 / 71卷 / 03期

关键词：

tax incidence; consumption taxes; supply chain; ROBINSON-PATMAN ACT; PASS-THROUGH; EXCISE TAXES; INTEGRATION; INFERENCE; PROGRAMS; TAXATION; STATE;

D O I：

10.17310/ntj.2018.3.01

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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, 1 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.

引用

页码：427 / 450

页数：24

共 49 条

[41]

Orzechowski, 2015, TAX BURDEN TOBACCO H

[42] Damage caps and defensive medicine, revisited [J].