Background: Grocery food taxes represent a stable tax revenue stream for state and municipal government during times of adverse economic shocks such as that observed under the coronavirus disease 2019 (COVID-19) pandemic. Previous research, however, suggests a possible mechanism through which...

We used Nielsen store-level scanner data on cigarette prices from convenience stores over the period 2011-2012 to measure the incidence of cigarette excise taxes. We found that cigarette taxes were more than fully passed through to retail prices on average, suggesting consumers pay excess burden...