Harding, Matthew; Leibtag, Ephraim; Lovenheim, Michael F. - In: American Economic Journal: Economic Policy 4 (2012) 4, pp. 169-98
We use Nielsen Homescan data to examine who bears the economic burden of cigarette taxes. We find cigarette taxes are less than fully passed through to consumer prices, suggesting consumers and producers split the excess burden of these taxes. Using information on consumer location, we show the...