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来源类型Working Paper
规范类型报告
DOI10.3386/w28478
来源IDWorking Paper 28478
Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax
Benjamin Hansen; Keaton S. Miller; Caroline Weber
发表日期2021-02-22
出版年2021
语种英语
摘要We quantify the effects of a gross receipts tax (GRT) on vertical integration for the first time. We use data from the Washington state recreational cannabis industry, which has numerous advantages including a clean natural experiment: a 25% GRT imposed on cannabis firms was subsequently replaced by an excise tax at retail. We find the short-run elasticity of vertical integration with respect to the intermediate good net- of-tax rate is -0.15 and the long-run elasticity is more than twice as large. We find these incentives lead to large output losses – production increases by 23 percent when the GRT is eliminated.
主题Public Economics ; Taxation ; Subnational Fiscal Issues ; Health, Education, and Welfare ; Education ; Industrial Organization ; Regulatory Economics ; Industry Studies
URLhttps://www.nber.org/papers/w28478
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/586150
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Benjamin Hansen,Keaton S. Miller,Caroline Weber. Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax. 2021.
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