Tax Incidence in a Vertical Supply Chain : Evidence from Cigarette Wholesale Prices

I investigate how the burden of consumption taxes not borne by consumers is shared between upstream firms that produce a taxed good and downstream firms that sell the goods. Using novel data on monthly brand-level cigarette wholesale prices and retail prices from Nielsen homescan data, I find that downstream firms that sell cigarettes bear no more than one-third of the firm share of the tax burden

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Year of publication:	2019
Authors:	Rozema, Kyle
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Lieferkette \| Supply chain \| Zigarette \| Cigarette \| Steuerinzidenz \| Tax incidence \| Tabaksteuer \| Tobacco tax \| Steuerwirkung \| Tax effects

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Extent:	1 Online-Ressource (36 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: National Tax Journal 71(3): 427-450 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 10, 2018 erstellt
Other identifiers:	10.2139/ssrn.3022786 [DOI]
Classification:	H22 - Incidence ; H32 - Firm ; H71 - State and Local Taxation, Subsidies, and Revenue ; L11 - Production, Pricing, and Market Structure Size; Size Distribution of Firms ; K34 - Tax Law ; L66 - Food; Beverages; Cosmetics; Tobacco ; D12 - Consumer Economics: Empirical Analysis
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012901206