Regressive Sin Taxes, With an Application to the Optimal Soda Tax
NBER Working Paper No. 25841
---- Acknowledgments ----
We thank Kelly Brownell, Gabriel Chodorow-Reich, Stefano DellaVigna, Rebecca Diamond, Jean-Pierre Dube, Matt Gentzkow, Anna Grummon, David Laibson, Alex Rees-Jones, Christina Roberto, Na'ama Shenhav, Claire Wang, Danny Yagan, and seminar participants at Berkeley, Bonne, Brown, Carnegie Mellon and the University of Pittsburgh, Columbia, Cologne, Davis, Hong Kong University of Science and Technology, Michigan State University, the National Tax Association, National University of Singapore, the NBER Public Economics 2018 Spring Meetings, NYU, Princeton, Stanford, the Society for Benefit-Cost Analysis, UCLA, University of British Columbia, University of Michigan, University of Virginia, and Wharton for helpful feedback. We are grateful to the Sloan Foundation for grant funding. The survey was determined to be exempt from review by the Institutional Review Boards at the University of Pennsylvania (protocol number 828341) and NYU (application FY2017-1123). Nielsen requires the following text: This paper reflects the authors' own analyses and calculations based in part on data reported by Nielsen through its Homescan, RMS, and PanelViews services for beverage categories over 2006-2016, for all retail channels in the U.S. market. Calculated based on data from The Nielsen Company (US), LLC and marketing databases provided by the Kilts Center for Marketing Data Center at The University of Chicago Booth School of Business. The conclusions drawn from the Nielsen data are those of the researchers and do not reflect the views of Nielsen or the National Bureau of economic Research. Nielsen is not responsible for, had no role in, and was not involved in analyzing and preparing the results reported herein. Replication files are available from https://sites.google.com/site/allcott/research. This paper subsumes and replaces Lockwood and Taubinsky (2017).