| 000 | 02494cam a22003857 4500 | ||
|---|---|---|---|
| 001 | w27409 | ||
| 003 | NBER | ||
| 005 | 20211020103646.0 | ||
| 006 | m o d | ||
| 007 | cr cnu|||||||| | ||
| 008 | 210910s2020 mau fo 000 0 eng d | ||
| 100 | 1 | _aKroft, Kory. | |
| 245 | 1 | 0 |
_aSalience and Taxation with Imperfect Competition / _cKory Kroft, Jean-William P. Laliberté, René Leal-Vizcaíno, Matthew J. Notowidigdo. |
| 260 |
_aCambridge, Mass. _bNational Bureau of Economic Research _c2020. |
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| 300 |
_a1 online resource: _billustrations (black and white); |
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| 490 | 1 |
_aNBER working paper series _vno. w27409 |
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| 500 | _aJune 2020. | ||
| 520 | 3 | _aThis paper studies commodity taxation in a model featuring heterogeneous consumers, imperfect competition, and tax salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation, and we find that tax salience and market structure interact when considering tax incidence but do not directly interact when considering the marginal excess burden. We estimate the necessary inputs to the formulas by combining Nielsen Retail Scanner data from grocery stores in the US with detailed sales tax data. We calibrate our new formulas and conclude that the incidence of sales taxes on consumers is increasing in tax salience, and the marginal excess burden of taxation is larger than standard formulas that ignore imperfect competition and tax salience. | |
| 530 | _aHardcopy version available to institutional subscribers | ||
| 538 | _aSystem requirements: Adobe [Acrobat] Reader required for PDF files. | ||
| 538 | _aMode of access: World Wide Web. | ||
| 588 | 0 | _aPrint version record | |
| 690 | 7 |
_aD12 - Consumer Economics: Empirical Analysis _2Journal of Economic Literature class. |
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| 690 | 7 |
_aH2 - Taxation, Subsidies, and Revenue _2Journal of Economic Literature class. |
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| 690 | 7 |
_aH25 - Business Taxes and Subsidies _2Journal of Economic Literature class. |
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| 690 | 7 |
_aH71 - State and Local Taxation, Subsidies, and Revenue _2Journal of Economic Literature class. |
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| 700 | 1 | _aLaliberté, Jean-William P. | |
| 700 | 1 | _aLeal-Vizcaíno, René. | |
| 700 | 1 | _aNotowidigdo, Matthew J. | |
| 710 | 2 | _aNational Bureau of Economic Research. | |
| 830 | 0 |
_aWorking Paper Series (National Bureau of Economic Research) _vno. w27409. |
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| 856 | 4 | 0 | _uhttps://www.nber.org/papers/w27409 |
| 856 |
_yAcceso en línea al DOI _uhttp://dx.doi.org/10.3386/w27409 |
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_2ddc _cW-PAPER |
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_c320714 _d279276 |
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