School of Economics and Institute
for Advanced Research
777 Guoding Road
Shanghai 200433, China
Institutional Affiliation: Consumer Financial Protection Bureau
NBER Working Papers and Publications
|April 2010||Excise Tax Avoidance: The Case of State Cigarette Taxes|
with Philip DeCicca, Donald S. Kenkel: w15941
In this paper we contribute new empirical results about consumers' decisions to avoid cigarette excise taxes, and a new applied welfare economic analysis of optimal excise taxation with tax avoidance. We examine direct measures of consumer excise tax avoidance in novel individual-level data from the 2003 and 2006 - 2007 Tobacco Use Supplements to the U.S. Current Population Survey. We estimate reduced-form models and a structural endogenous switching regression model. In the structural border-crossing equation, the decision to cross the border depends on the difference between the endogenous home- and border-state prices. The reduced-form and structural results show that the probability of cross-border cigarette purchases responds in predictable ways to the economic incentives created...
Published: DeCicca, Philip & Kenkel, Donald & Liu, Feng, 2013. "Excise tax avoidance: The case of state cigarette taxes," Journal of Health Economics, Elsevier, vol. 32(6), pages 1130-1141. citation courtesy of
|Who Pays Cigarette Taxes? The Impact of Consumer Price Search|
with Philip DeCicca, Donald S. Kenkel: w15942
We conduct an empirical study of the impact of consumer price-search on the shifting of cigarette excise taxes to consumer prices. We use novel data on the prices smokers report actually paying for cigarettes. We document substantial price dispersion. We find that cigarette taxes are shifted at lower rates to the prices paid by consumers who undertake more price search - carton buyers, and especially, smokers who buy cartons of cigarettes in a state other than their state of residence. We also find suggestive evidence that taxes are shifted at slightly higher rates to the prices paid by non-daily smokers, less addicted smokers, and smokers of light cigarettes.
Published: Philip DeCicca & Donald Kenkel & Feng Liu, 2013. "Who Pays Cigarette Taxes? The Impact of Consumer Price Search," The Review of Economics and Statistics, MIT Press, vol. 95(2), pages 516-529, May. citation courtesy of
|November 2007||Mechanisms for the Association Between Maternal Employment and Child Cognitive Development|
with John Cawley: w13609
Recent research has found that maternal employment is associated with worse child performance on tests of cognitive ability. This paper explores mechanisms for that correlation. We estimate models of instrumental variables using a unique dataset, the American Time Use Survey, that measure the effect of maternal employment on the mother's allocation of time to activities related to child cognitive development. We find that employed women spend significantly less time reading to their children, helping with homework, and in educational activities in general. We find no evidence that these decreases in time are offset by increases in time by husbands and partners. These findings offer plausible mechanisms for the association of maternal employment with child cognitive development.
|Maternal Employment and Childhood Obesity: A Search for Mechanisms in Time Use Data|
with John Cawley: w13600
Recent research has found that maternal employment is associated with an increased risk of childhood obesity. This paper explores mechanisms for that correlation. We estimate models of instrumental variables using a unique dataset, the American Time Use Survey, that measure the effect of maternal employment on the mother's allocation of time to activities related to child diet and physical activity. We find that employed women spend significantly less time cooking, eating with their children, and playing with their children, and are more likely to purchase prepared foods. We find suggestive evidence that these decreases in time are only partly offset by husbands and partners. These findings offer plausible mechanisms for the association of maternal employment with childhood obesity.
Published: Cawley, John, and Feng Liu. "Maternal Employment and Childhood Obesity: A Search for Mechanisms in Time Use Data." Economics and Human Biology. 2012, 10(4): 352-364. citation courtesy of