The Pass-Through of the Largest Tax on Sugar-Sweetened Beverages: The Case of Boulder, Colorado / John Cawley, Chelsea Crain, David Frisvold, David Jones.

Format:

Book

Author/Creator:

Cawley, John.

Contributor:

National Bureau of Economic Research.

Crain, Chelsea Jo.

Frisvold, David E.

Jones, David.

Series:

Working Paper Series (National Bureau of Economic Research) no. w25050.

NBER working paper series no. w25050

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Other Title:

Pass-Through of the Largest Tax on Sugar-Sweetened Beverages

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 2018.

Summary:

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 communities, as well as internet data of restaurant menus, we find that the tax was largely, but not completely, passed through to consumers 5-7 weeks after implementation. Some retailers add the tax only at the register, indicating that estimates solely from posted prices would result in an underestimate of pass-through.

Notes:

Print version record

September 2018.