谁支付罪恶税?理解矫正税的重叠负担
Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes
Review of Economics and Statistics · 2022 · [{"name": "Christopher P. Conlon", "affiliation": []}, {"name": "Nirupama Rao", "affiliation": ["University of Michigan", "Ross School"]}, {"name": "Yinan Wang", "affiliation": []}]
中文摘要
摘要 我们发现，罪恶品购买高度集中，10% 的家庭缴纳了超过 80% 的烟酒税。罪恶税总负担难以由人口统计特征（包括收入）解释，但可以由按购买模式定义的八类家庭集群很好地解释。税负最重的两个集群占家庭总数的 8%，缴纳了 63% 的罪恶税，且年龄更大、受教育程度更低、收入更低。含糖饮料税拓宽了税基，但也加重了重税负家庭的负担。提高罪恶税的努力应考虑到少数家庭所承受的沉重负担。
Abstract
Abstract We find that sin-good purchases are highly concentrated, with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin-tax burdens are poorly explained by demographics (including income) but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay 63% of sin taxes, and are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households.