A common objection to “sin taxes”—corrective taxes on goods that are thought to be
overconsumed, such as cigarettes, alcohol, and sugary drinks—is that they often fall …

Recent empirical work finds that consumers under-account for commodity taxes when the
after-tax price is not prominent. I investigate how policymakers may utilize such “low …

We investigate “sin taxes” on unhealthy items, such as fatty foods, that people may (by their
own reckoning) consume too much of. We employ a standard optimal-taxation framework …

This paper estimates the pass‐through of the largest tax on sugar‐sweetened beverages
enacted in the US, which is two cents per ounce in Boulder, Colorado. A strength of the …

Taxes on sugar-sweetened beverages are growing in popularity and have generated an
active public debate. Are they a good idea? If so, how high should they be? Are such taxes …

Soda taxes aim to reduce excessive sugar consumption. We assess who is most impacted
by soda taxes. We estimate demand using micro longitudinal data covering on-the-go …

Taxing sweetened beverages has emerged as an important and effective policy for
addressing their overconsumption. However, taxes may place a greater economic burden …

Federal and state governments in the United States use income and payroll taxes as their
primary tools to collect revenue. Relative to the United States, governments in the rest of the …

This paper revisits the Atkinson–Stiglitz result on uselessness of commodity taxation in the
presence of optimal non-linear income taxation in a more general setup, namely when …

We study two beverage taxes: the SSB tax of 1¢/oz in the city of Berkeley (in effect since
2015) and the temporary 2010 soda tax of 0.166¢/oz in Washington State. Using detailed …