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Year of publication
Subject
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Spezielle Verbrauchsteuer 244 Specific excise tax 240 Theorie 69 Theory 65 Soft drink 49 Softdrink 49 Steuerwirkung 49 Tax effects 49 Optimale Besteuerung 41 USA 40 United States 40 Optimal taxation 38 Konsumentenverhalten 31 Consumer behaviour 30 Gambling 28 Glücksspiel 28 Deutschland 25 Germany 24 Steuerinzidenz 24 Tax incidence 24 Body weight 23 Körpergewicht 23 Verbrauchsteuer 23 Eating habit 21 Ernährungsverhalten 21 Getränk 21 Sugar 21 Zucker 21 Beverage 20 Excise tax 20 Gesundheitsrisiko 18 Health risk 18 obesity 17 Beer 15 Bier 15 Steuer 15 EU countries 14 EU-Staaten 14 Steuerpolitik 14 Tax policy 14
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Online availability
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Free 69 Undetermined 32
Type of publication
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Article 127 Book / Working Paper 116 Journal 5
Type of publication (narrower categories)
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Article in journal 114 Aufsatz in Zeitschrift 114 Graue Literatur 63 Non-commercial literature 63 Working Paper 56 Arbeitspapier 52 Aufsatz im Buch 13 Book section 13 Hochschulschrift 6 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 Bibliografie enthalten 2 Bibliography included 2 Gutachten 2 Aufsatzsammlung 1 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 200 German 42 French 3 Spanish 2 Hungarian 1
Author
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Cremer, Helmuth 11 Frisvold, David E. 11 Jones, David 10 Cawley, John 8 Hill, Anna 7 Pestieau, Pierre 7 Cawley, John H. 6 Sanfey, Peter 6 De Donder, Philippe 5 Delipalla, Sofia 5 Frisvold, David 5 Roeder, Kerstin 5 Vaughan Williams, Leighton 5 Goulão, Catarina 4 Gruber, Jonathan 4 Lang, Markus 4 Paton, David 4 Smith, Julie P. 4 Berardi, Nicoletta 3 Borg, Mary O. 3 Crain, Chelsea 3 Dietl, Helmut 3 Duschl, Tobias 3 Engström, Per 3 Fletcher, Jason 3 Koszegi, Botond 3 Maldonado, Dario 3 Maldonado, Darío 3 Mason, Paul Mark 3 Sahm, Reiner 3 Schmacker, Renke 3 Sevestre, Patrick 3 Siegel, Donald S. 3 Taubinsky, Dmitry 3 Tefft, Nathan 3 Thomas, Tobias 3 Vigneron, Alexandre 3 Wendner, Ronald 3 Allais, Olivier 2 Balassa, Béla A. 2
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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 Deutschland / Bundeswehr / Universität Hamburg 1 EPiCENTER 1 Europäische Kommission 1 Forschungsstelle Glücksspiel 1 Frankreich 1 Independent Institute 1 Institute of Economic Affairs <London> 1 International Centre for Tax and Development 1 Julius-Maximilians-Universität Würzburg 1 PriceWaterhouseCoopers 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 ifo Institut für Wirtschaftsforschung 1
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Published in...
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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 National tax journal 4 CESifo working papers 3 Glücksspiel im Umbruch : Beiträge zum Symposium 2006 der Forschungsstelle Glücksspiel 3 Journal of health economics 3 Journal of public economics 3 Public finance quarterly : PFQ 3 Agricultural and resource economics review : ARER 2 Applied economics 2 Atlantic economic journal : AEJ 2 Contemporary economic policy : a journal of Western Economic Association International 2 Department of Economics Discussion Paper 2 Discussion papers / University of Kent, School of Economics 2 Diskussionspapier / Helmut-Schmidt-Universität, Fächergruppe Volkswirtschaftslehre 2 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 2 The Australian economic review 2 The economic journal : the journal of the Royal Economic Society 2 The review of economics and statistics 2 Working papers / Institute for Strategy and Business Economics, University of Zurich 2 Zeitschrift für Zölle und Verbrauchsteuern : ZfZ 2 Annual conference of the Australian Agricultural Economics Society 1 Applied economic perspectives and policy 1 Banque de France Working Paper 1 Beiträge zum transnationalen Wirtschaftsrecht 1 Berichte aus der Sportökonomie 1 CESifo Working Paper 1 CESifo Working Paper Series 1 CORE discussion paper : DP 1 CUDARE working papers 1 Cornell agricultural economics staff paper 1 DSi kompakt 1 Department of Economics working paper series / McMaster University, Department of Economics 1
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Source
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ECONIS (ZBW) 242 EconStor 4 ArchiDok 1 USB Cologne (EcoSocSci) 1
Showing 1 - 50 of 248
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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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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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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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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...
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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...
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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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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...
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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...
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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...
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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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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...
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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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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...
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Nanny state index
EPiCENTER; Institute of Economic Affairs <London> - [Brussels] : EPiCENTER, European Policy Information Center - 2017 [?]-
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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
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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
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The impact of taxes on healthy consumer habits
Turjak, Sofija; Raič, Mario; Unukić, Ivana - 2020
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Conceptual framework for the evaluation of sugar tax systems
Lombard, Marese; Koekemoer, Alta - In: South African journal of accounting research 34 (2020) 1, pp. 63-90
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Are taxes good for your health?
Carter, Paddy; Cobham, Alex - International Centre for Tax and Development - 2016
The global framework for financing development, adopted in 2015, places great emphasis on mobilizing domestic resources to finance the Sustainable Development Goals, which include universal healthcare. In a recent paper Reeves et al. (2015) attribute progress towards universal healthcare to...
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"Steuer auf die Steuer" : Mehrbelastungen durch Steuerkumulation begrenzen
Fichte, Damian; Lemmer, Jens - 2016
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A sales tax is better at promoting healthy diets than the fat tax and the thin subsidy
Kalamov, Zarko Y. - 2016
Rising prevalence of obesity among adults and children is a major policy issue in many countries. Two widely discussed instruments to address obesity are a tax on unhealthy foods (fat tax) and a subsidy on healthy foods (thin subsidy). We compare these two policies to a sales tax on all food...
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Soda wars: effect of a soda tax election on university soda purchases
Taylor, Rebecca; Kaplan, Scott; Villas-Boas, Sofia; … - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011567753
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The implications of heterogeneous habit in consumer beverage purchases on soda and sin taxes
Li, Wenying; Dorfman, Jeffrey H. - In: Food policy : economics planning and politics of food … 84 (2019), pp. 111-120
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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, … - In: Journal of health economics 67 (2019), pp. 1-16
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Conditions influencing the adoption of a soda tax for public health : analysis of the French case (2005-2012)
Le Bodo, Yann; Etilé, F.; Gagnon, F.; Wals, Philippe de - In: Food policy : economics planning and politics of food … 88 (2019), pp. 1-14
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Implications of the Philadelphia beverage tax on sales and beverage substitution for a major grocery retailer chain
Baskin, Ernest; Coary, Sean P. - In: Journal of international food & agribusiness marketing 31 (2019) 3, pp. 293-307
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The Incidence of Taxes on Sugar-Sweetened Beverages : The Case of Berkeley, California
Cawley, John - 2015
Estimates from difference-in-differences models indicate that, across all brands and sizes of products examined, 43.1 percent (95 percent confidence interval: 27.7 percent - 58.4 percent) of the Berkeley tax was passed on to consumers. The estimates also are consistent with cross-border...
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The political economy of soda taxation
Ghosh, Sriparna; Hall, Joshua C. - 2015
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Earmarking and the political support of fat taxes
Cremer, Helmuth; Goulaõ, Catarina; Roeder, Kerstin - 2015 - April 2015, revised August 2015
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Earmarking and the political support of fat taxes
Cremer, Helmuth; Goulão, Catarina; Roeder, Kerstin - 2015
A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...
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Earmarking and the political support of fat taxes
Cremer, Helmuth; Goulão, Catarina; Roeder, Kerstin - 2015 - Rev. August 2015
A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...
Persistent link: https://ebtypo.dmz1.zbw/10011343082
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Earmarking and the political support of fat taxes
Cremer, Helmuth; Goulão, Catarina; Roeder, Kerstin - 2015 - Revised
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A fat tax does not cut fat consumption and is regressive
Chouinard, Hayley H.; Davis, David E.; LaFrance, Jeffrey T. - 2015
Persistent link: https://ebtypo.dmz1.zbw/10011490848
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