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Year of publication
Subject
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Specific excise tax 259 Spezielle Verbrauchsteuer 259 Theorie 79 Theory 78 Steuerwirkung 59 Tax effects 58 Soft drink 56 Softdrink 56 Luxussteuer 55 Optimale Besteuerung 42 USA 41 United States 41 Optimal taxation 40 Konsumentenverhalten 36 Consumer behaviour 35 Deutschland 30 Frankreich 28 Gambling 28 Glücksspiel 28 Body weight 25 Gesundheitsrisiko 25 Health risk 25 Körpergewicht 25 Steuerinzidenz 25 Sugar 25 Tax incidence 25 Zucker 25 Verbrauchsteuer 24 Germany 23 Eating habit 22 Ernährungsverhalten 22 Getränk 22 Beverage 21 Einkommensteuer 21 Excise tax 21 Steuerpolitik 21 Kapitalertragsteuer 20 Tax policy 18 Alcohol tax 17 Alkoholsteuer 17
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Online availability
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Free 78 Undetermined 31
Type of publication
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Article 169 Book / Working Paper 143 Journal 5
Type of publication (narrower categories)
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Article in journal 115 Aufsatz in Zeitschrift 115 Graue Literatur 65 Non-commercial literature 65 Working Paper 56 Arbeitspapier 54 Aufsatz im Buch 23 Book section 23 Hochschulschrift 7 Amtsdruckschrift 5 Government document 5 Collection of articles of several authors 4 Sammelwerk 4 Statistik 4 Thesis 4 No longer published / No longer aquired 3 Statistics 3 Advisory report 2 Aufsatzsammlung 2 Bibliografie enthalten 2 Bibliography included 2 Gutachten 2 Case study 1 Collection of articles written by one author 1 Conference paper 1 Conference proceedings 1 Fallstudie 1 Gesetz 1 Konferenzbeitrag 1 Konferenzschrift 1 Law 1 Nachschlagewerk 1 Reference book 1 Sammlung 1
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Language
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English 220 German 46 Undetermined 43 French 5 Spanish 2 Hungarian 1 Dutch 1
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Author
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Frisvold, David E. 13 Jones, David 12 Cremer, Helmuth 11 Cawley, John 10 Hill, Anna 9 Pestieau, Pierre 7 Cawley, John H. 6 De Donder, Philippe 6 Thomas, Tobias 6 Delipalla, Sofia 5 Frisvold, David 5 Roeder, Kerstin 5 Vaughan Williams, Leighton 5 Goulão, Catarina 4 Gruber, Jonathan 4 Lang, Markus 4 Maldonado, Dario 4 Paton, David 4 Sanfey, Peter 4 Sassi, Franco 4 Smith, Julie P. 4 Wendner, Ronald 4 Allais, Olivier 3 Belloni, Annalisa 3 Berardi, Nicoletta 3 Bertail, Patrice 3 Borg, Mary O. 3 Chaloupka, Frank J. 3 Crain, Chelsea 3 Dietl, Helmut 3 Duschl, Tobias 3 Fletcher, Jason 3 Koszegi, Botond 3 Mason, Paul Mark 3 Nichèle, Véronique 3 Powell, Lisa M. 3 Rivoire, Jean 3 Schmacker, Renke 3 Sevestre, Patrick 3 Siegel, Donald S. 3
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Institution
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National Bureau of Economic Research 7 Deutschland / Statistisches Bundesamt 3 Deutschland 2 Österreichisches Institut für Wirtschaftsforschung 2 Customs and Excise, Excise Technical Support 1 Department of Inland Revenue 1 Deutschland / Bundeswehr / Universität Hamburg 1 EPiCENTER 1 Europäische Kommission 1 Forschungsstelle Glücksspiel 1 Forum of Free Enteprise 1 Frankreich 1 Independent Institute 1 Indien / Select Committee on the Expenditure Tax Bill 1 Institute of Economic Affairs <London> 1 International Centre for Tax and Development 1 Julius-Maximilians-Universität Würzburg 1 Revenue Canada 1 Select Committee [on the Expenditure Tax Bill] 1 Springer International Publishing 1 USA / Congress / Joint Economic Committee / Subcommittee on Trade, Productivity, and Economic Growth 1 University of Kent / Department of Economics 1 University of Queensland / School of Economics 1 Verband der Körperpflegemittel-Industrie im Gebiet der Deutschen Bundesrepublik, Köln 1 Weltgesundheitsorganisation 1 ifo Institut für Wirtschaftsforschung 1
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Published in...
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Health taxes : policy and practice 10 Working paper / National Bureau of Economic Research, Inc. 10 International tax and public finance 8 Food policy : economics planning and politics of food and agriculture 7 Health economics 7 NBER Working Paper 7 NBER working paper series 7 Public finance review : PFR 7 Journal of public economic theory 5 American journal of agricultural economics 4 Journal of public economics 4 National tax journal 4 CESifo working papers 3 Diskussionspapier / Helmut-Schmidt-Universität, Fächergruppe Volkswirtschaftslehre 3 Glücksspiel im Umbruch : Beiträge zum Symposium 2006 der Forschungsstelle Glücksspiel 3 Journal of health economics 3 Public finance quarterly : PFQ 3 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 3 Agricultural and resource economics review : ARER 2 Applied economics 2 Atlantic economic journal : AEJ 2 Avis et rapports du Conseil Économique et Social 2 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 2 CB.II 2 Contemporary economic policy : a journal of Western Economic Association International 2 Discussion paper series / IZA 2 Discussion papers / University of Kent, School of Economics 2 Diskussionspapier 2 Fiscalité Européenne : revue 2 L' Economie : journal d'informations industrielles, financières & agricoles du monde entier 2 Steuer-Revue : die unabhängige Fachzeitschrift für das gesamte Steuerwesen 2 The American journal of economics and sociology 2 The Australian economic review 2 The economic journal : the journal of the Royal Economic Society 2 The review of economics and statistics 2 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 2 Working papers / Institute for Strategy and Business Economics, University of Zurich 2 Zeitschrift für Zölle und Verbrauchsteuern : ZfZ 2 Aduanas : revista de técnicas aduaneras, comercio exterior y transportes 1 Annexe au procès-verbal de la séance / Assemblée Nationale : du ... 1
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Source
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ECONIS (ZBW) 314 EconStor 2 USB Cologne (EcoSocSci) 1
Showing 1 - 50 of 317
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Not so sweet : impacts of a soda tax on producers
Goncalves, Judite; Merenda, Roxanne; Santos, João … - 2023
Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting data for all SSB producers/importers in Portugal, and an event study design with bottled water firms as the primary comparison group, to assess the causal impacts of the tax on...
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Not so sweet : the impact of the Portuguese soda tax on producers
Goncalves, Judite; Merenda, Roxanne; Santos, João … - 2022
In February 2017, Portugal implemented a tax on sugar-sweetened beverages (SSBs), under which producers were to be taxed according to the amount of sugar contained in the drinks they manufactured. We exploit administrative accounting data covering the universe of Portuguese firms between 2012...
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The effect of soda taxes beyond beverages in Philadelphia
Lozano-Rojas, Felipe; Carlin, Patrick - In: Health economics 31 (2022) 11, pp. 2381-2410
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Preferences for sin taxes
König, Tobias; Schmacker, Renke - 2022
Sin taxes have become a widely suggested policy instrument to discourage the consumption of goods deemed harmful to individuals and society. Using surveys and experiments on a representative sample of the US population, we provide evidence on how individuals think and reason about such...
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Polish "sugar fee" in the light of global experience with sugar sweetened beverages taxation
Mazurek-Chwiejczak, Małgorzata - In: Ekonomia i prawo 20 (2021) 2, pp. 287-303
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Differentiated excise taxation in the beer market
Han, Seungjin; Lesica, Josip - 2021
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A Theory of Government Regulation of Addictive Bads : Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation
Gruber, Jonathan; Koszegi, Botond - 2021
The traditional normative analysis of government policy towards addictive bads is carried out in the context of a 'rational addiction' model, whereby the only role for government is in correcting the external costs of consumption of such goods. But available evidence is at least as consistent,...
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Conspicuous Consumption, Pure Profits, and the Luxury Tax
Hodrick, Laurie Simon; Bernheim, B. Douglas - 2021
We examine a model of conspicuous consumption and explore the nature of competition in markets for conspicuous goods. We assume that, in addition to intrinsic utility, individuals seek status, and that perceptions of wealth affect status. Under identifiable conditions, the model generates Veblen...
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Getting sugar back? Soda taxes beyond sodas
Lozano-Rojas, Felipe; Carlin, Patrick - 2021
Soda taxes are being implemented in several cities across the US with the aim of reducing sugar intake from sugar sweetened beverages (SSBs). Sugar is linked to obesity and to higher risk of diabetes and cardiovascular conditions, and sodas as the main source are targeted with these taxes. In...
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Do sugar-sweetened beverage taxes improve public health for high school aged adolescents?
Flynn, James - In: Health economics 32 (2023) 1, pp. 47-64
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Sin taxes and self-control
Schmacker, Renke; Smed, Sinne - 2020
"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...
Persistent link: https://ebtypo.dmz1.zbw/10012242675
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Sin taxes and self-control
Schmacker, Renke; Smed, Sinne - 2020
"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...
Persistent link: https://ebtypo.dmz1.zbw/10012255846
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The Effects of Farm Commodity and Retail Food Policies on Obesity and Economic Welfare in the United States
Okrent, Abigail; Alston, Julian - 2020
Many commentators claim that farm subsidies have contributed significantly to the “obesity epidemic” by making fattening foods relatively cheap and abundant and, symmetrically, that taxing “unhealthy” commodities or subsidizing “healthy” commodities would contribute to reducing...
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The Effects of a Fat Tax on French Households' Purchases : A Nutritional Approach
Allais, Olivier; Bertail, Patrice; Nichèle, Véronique - 2020
This article assesses the effects of a “fat tax” on the nutrients purchased by French households across different income groups. This is done by making a preliminary estimation of price elasticities using a complete demand system on household scanner data, and by calculating nutrient...
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Rechtliche Zulässigkeit von Salary Caps im Fußballsport : eine Untersuchung von Gehaltsobergrenzen und Luxussteuern anhand des europäischen Kartellrechts, der Grundfreiheiten und d...
Hahn, Thilo - 2022 - 1. Auflage
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Spatial retail competition reduces the effects of soda taxes on price and quantity : evidence from the Philadelphia Beverage Tax
He, Xiaoyang; Balagtas, Joseph V. - In: Food policy : economics planning and politics of food … 112 (2022), pp. 1-12
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Sweetened beverage taxes: Economic benefits and costs according to household income
Jones-Smith, Jessica C.; Knox, Melissa Ann; Coe, Norma B.; … - In: Food policy : economics planning and politics of food … 110 (2022), pp. 1-8
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The place for health taxes in the wider fiscal system
Colin, Céline; Melo, Gioia de; Brys, Bert - In: Health taxes : policy and practice, (pp. 23-55). 2022
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Protecting and promoting health through taxation : evidence and gaps
Powell, Lisa M.; Chaloupka, Frank J. - In: Health taxes : policy and practice, (pp. 57-86). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266514
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Supply-side responses to health taxes
Belloni, Annalisa; Sassi, Franco - In: Health taxes : policy and practice, (pp. 87-115). 2022
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The labour market impact of health taxes
Mounsey, Sarah; Powell, Lisa M.; Chaloupka, Frank J. - In: Health taxes : policy and practice, (pp. 127-161). 2022
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Impacts of health taxes on the attainment of the SDGs
Maldonado-Vargas, Norman; Llorente, Blanca A. - In: Health taxes : policy and practice, (pp. 163-224). 2022
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Expanding health taxation to other unhealthy behaviours and harmful activities
Costa Santos, Andreia; Sa, Thiago Herick de; Hinsch, … - In: Health taxes : policy and practice, (pp. 225-263). 2022
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The design of effective health taxes
Powell, Lisa M.; Chaloupka, Frank J. - In: Health taxes : policy and practice, (pp. 265-294). 2022
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Monitoring and measuring health taxes
Sandoval, Rosa Carolina; Roche, Maxime; Perucic, Anne-Marie - In: Health taxes : policy and practice, (pp. 351-399). 2022
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Health taxes and trade law
McGrady, Benn; Khanijo, Kritika - In: Health taxes : policy and practice, (pp. 401-430). 2022
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A political economy analysis of health taxes
Babor, Thomas F.; Collin, Jeff; Monteiro, Maristela G. - In: Health taxes : policy and practice, (pp. 431-484). 2022
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Health taxes : policy and practice
Lauer, Jeremy A. (ed.); Sassi, Franco (ed.);  … - Weltgesundheitsorganisation - 2022
"This book, the product of a multi-year knowledge-exchange effort led by WHO staff, represents the first in-depth global treatment of health taxes as an independent domain of social policy. It discusses the principal health taxes that are, and that are likely to be in future, of interest to...
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Taxing sin
Thom, Michael - 2021
Conventional wisdom dictates that those goods which are said to cause harm or impose costs on society deserve a special tax. For centuries, governments have levied these "sin taxes" on alcohol and tobacco, but the list of taxable sins has now grown to include soda and marijuana, with calls to...
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The impact of taxing sugar-sweetened beverages on cola purchasing in Catalonia : an approach to causal inference with time series cross-sectional data
Puig-Codina, Lluc; Pinilla Domínguez, Jaime; … - In: The European journal of health economics 22 (2021) 1, pp. 155-168
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The Impact of the Philadelphia Beverage Tax on Prices and Product Availability
Cawley, John - 2018
In recent years, numerous cities in the U.S. have enacted taxes on beverages to promote health and raise revenue. This paper examines the impact of Philadelphia's beverage tax, enacted in 2017, on the prices and availability of taxed beverages and untaxed beverages that may be substitutes for...
Persistent link: https://ebtypo.dmz1.zbw/10012480643
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The Pass-Through of the Largest Tax on Sugar-Sweetened Beverages : The Case of Boulder, Colorado
Cawley, John - 2018
We estimate the incidence of a relatively new type of excise tax, a tax on sugar-sweetened beverages (SSBs). We examine the largest such tax to date, which is two cents per ounce, in Boulder, CO. Using data that were hand-collected from stores and restaurants in both Boulder and two control...
Persistent link: https://ebtypo.dmz1.zbw/10012480703
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The Impact of the Philadelphia Beverage Tax on Purchases and Consumption by Adults and Children
Cawley, John - 2018
In recent years, numerous U.S. cities have enacted taxes on sweetened beverages, but there is relatively little evidence about the effects of these taxes on purchases and consumption. In this paper, we examine the effects of the beverage tax of 1.5 cents per ounce that was implemented in...
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Gambling Taxes
Walker, Douglas M. - 2018
When it comes to gambling taxes, house rules apply. State governments have the prerogative to decide whether to allow lotteries or casinos to operate in their states. This chapter explores the expansion of legal gambling in the United States, focusing on the taxes states get from lotteries and...
Persistent link: https://ebtypo.dmz1.zbw/10012919953
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The Impact of the Philadelphia Beverage Tax on Purchases and Consumption by Adults and Children
Cawley, John - 2018
In recent years, numerous U.S. cities have enacted taxes on sweetened beverages, but there is relatively little evidence about the effects of these taxes on purchases and consumption. In this paper, we examine the effects of the beverage tax of 1.5 cents per ounce that was implemented in...
Persistent link: https://ebtypo.dmz1.zbw/10012911086
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The Pass-Through of the Largest Tax on Sugar-Sweetened Beverages : The Case of Boulder, Colorado
Cawley, John - 2018
We estimate the incidence of a relatively new type of excise tax, a tax on sugar-sweetened beverages (SSBs). We examine the largest such tax to date, which is two cents per ounce, in Boulder, CO. Using data that were hand-collected from stores and restaurants in both Boulder and two control...
Persistent link: https://ebtypo.dmz1.zbw/10012911088
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The Impact of the Philadelphia Beverage Tax on Prices and Product Availability
Cawley, John - 2018
In recent years, numerous cities in the U.S. have enacted taxes on beverages to promote health and raise revenue. This paper examines the impact of Philadelphia's beverage tax, enacted in 2017, on the prices and availability of taxed beverages and untaxed beverages that may be substitutes for...
Persistent link: https://ebtypo.dmz1.zbw/10012911486
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The impact of information disclosure on consumer behavior : evidence from a randomized field experiment of calorie labels on restaurant menus
Cawley, John H.; Susskind, Alex; Willage, Barton - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011901117
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The impact of the Philadelphia beverage tax on prices and product availability
Cawley, John H.; Frisvold, David E.; Hill, Anna; Jones, … - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011914782
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The pass-through of the largest tax on sugar-sweetened beverages : the case of Boulder, Colorado
Cawley, John H.; Crain, Chelsea; Frisvold, David E.; … - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011917173
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The impact of the Philadelphia beverage tax on purchases and consumption by adults and children
Cawley, John H.; Frisvold, David E.; Hill, Anna; Jones, … - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011917178
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The Impact of the Philadelphia Beverage Tax on Purchases and Consumption by Adults and Children
Cawley, John; Frisvold, David E.; Hill, Anna; Jones, David - 2018
In recent years, numerous U.S. cities have enacted taxes on sweetened beverages, but there is relatively little evidence about the effects of these taxes on purchases and consumption. In this paper, we examine the effects of the beverage tax of 1.5 cents per ounce that was implemented in...
Persistent link: https://ebtypo.dmz1.zbw/10014033373
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The Impact of the Philadelphia Beverage Tax on Prices and Product Availability
Cawley, John; Frisvold, David E.; Hill, Anna; Jones, David - 2018
In recent years, numerous cities in the U.S. have enacted taxes on beverages to promote health and raise revenue. This paper examines the impact of Philadelphia’s beverage tax, enacted in 2017, on the prices and availability of taxed beverages and untaxed beverages that may be substitutes for...
Persistent link: https://ebtypo.dmz1.zbw/10014111505
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Soda Wars : The Effect of a Soda Tax Election on University Beverage Sales
Taylor, Rebecca - 2018
We examine how soda sales changed due to the campaign attention and election outcome of a local excise tax on sugar-sweetened beverages (SSB), most commonly referred to as a soda tax. Using panel data of beverage sales from university retailers in Berkeley, California, we estimate that soda...
Persistent link: https://ebtypo.dmz1.zbw/10012908497
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Regressive Sin Taxes
Lockwood, Benjamin B - 2017
A common objection to “sin taxes”—corrective taxes on goods like cigarettes, alcohol, and sugary drinks, which are believed to be over-consumed—is that they fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives...
Persistent link: https://ebtypo.dmz1.zbw/10012964885
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Nanny state index
EPiCENTER; Institute of Economic Affairs <London> - [Brussels] : EPiCENTER, European Policy Information Center - 2017 [?]-
Persistent link: https://ebtypo.dmz1.zbw/10012513691
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Regressive Sin Taxes
Lockwood, Benjamin B. - 2017
A common objection to "sin taxes"--corrective taxes on goods like cigarettes, alcohol, and sugary drinks, which are believed to be over-consumed--is that they fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a...
Persistent link: https://ebtypo.dmz1.zbw/10012455596
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Regressive sin taxes
Lockwood, Ben; Taubinsky, Dmitry - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011613412
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A reconsideration of the sugar sweetened beverage tax in a household production model
Xiang, Di; Zhan, Lue; Bordignon, Massimo - In: Food policy : economics planning and politics of food … 95 (2020), pp. 1-18
Persistent link: https://ebtypo.dmz1.zbw/10012588067
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The impact of taxes on healthy consumer habits
Turjak, Sofija; Raič, Mario; Unukić, Ivana - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012602464
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