When consumers or firms don't face the true social cost of their actions, market outcomes are
inefficient. In the case of negative externalities, Pigouvian taxes are one way to correct this …

We measure the effect of a large nationwide tax reform on sugar-added drinks and caloric-
dense food introduced in Mexico in 2014. Using scanner data containing weekly purchases …

The potential health impacts of imposing large taxes on soda to improve population health
have been of interest for over a decade. As estimates of the effects of existing soda taxes …

We examine a prominent justification for capital income taxation: goods preferred by those
with high ability ought to be taxed. In an environment where commodity taxes are allowed to …

This chapter analyzes the distortions created by taxation and the features of tax systems that
minimize such distortions (subject to achieving other government objectives). It starts with a …

Alcohol consumption generates negative externalities that are non-linear in the total amount
of alcohol consumed. If tastes for products are heterogeneous and correlated with marginal …

This handbook chapter reviews recent developments in the theory of optimal labor income
taxation. We emphasize connections between theory and empirical work that were initially …

Numerous US cities have recently enacted taxes on sweetened beverages. To examine the
effects of the beverage tax of 1.5 cents per ounce in Philadelphia, we surveyed adults and …

This study estimates parameters necessary to calculate the optimal second-best gasoline
tax, most notably the cross-price elasticity between gasoline and leisure. Prior theoretical …

Whether taxation of alcoholic beverages is an appropriate means of reducing social costs of
alcohol consumption is a continuing public policy issue. Some argue that" the public health …