| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23085 |
| 来源ID | Working Paper 23085 |
| Regressive Sin Taxes | |
| Benjamin B. Lockwood; Dmitry Taubinsky | |
| 发表日期 | 2017-01-23 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | A common objection to “sin taxes”—corrective taxes on goods like cigarettes, alcohol, and sugary drinks, which are believed to be over-consumed—is that they fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a general optimal taxation framework. On the one hand, redistributive concerns amplify the corrective benefits of a sin tax when sin good consumption is concentrated on the poor, even when bias and demand elasticities are constant across incomes. On the other hand, a sin tax can generate regressivity costs, raising more revenue from the poor than from the rich. Sin tax regressivity can be offset by targeted transfers or income tax reforms if differences in sin good consumption are driven by income effects, but not if they are driven by preference heterogeneity, and not if the indirect incentives the sin tax generates for labor supply decisions are not salient. The price elasticity of demand determines the extent to which corrective benefits versus regressivity costs determine the size of the optimal tax. We implement our optimal tax formulas in a calibrated model of sugar-sweetened beverage consumption for a range of parameter values suggested by empirical work. |
| 主题 | Public Economics ; Health, Education, and Welfare ; Health ; Poverty and Wellbeing ; Other ; Law and Economics |
| URL | https://www.nber.org/papers/w23085 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/580759 |
| 推荐引用方式 GB/T 7714 | Benjamin B. Lockwood,Dmitry Taubinsky. Regressive Sin Taxes. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w23085.pdf（864KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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