| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w28478 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w28478 |
| 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/586150 |
| 推荐引用方式 GB/T 7714 | Benjamin Hansen,Keaton S. Miller,Caroline Weber. Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax. 2021. |
| 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 | ||
| w28478.pdf（770KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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