Journal article
THE PASS-THROUGH OF A TAX ON SUGAR-SWEETENED BEVERAGES IN BOULDER, COLORADOJEL CODES
American journal of agricultural economics, Vol.103(3), pp.987-1005
05/01/2021
DOI: 10.1111/ajae.12191
Abstract
This paper estimates the pass-through of the largest tax on sugar-sweetened beverages enacted in the U.S., which is two cents per ounce in Boulder, Colorado. A strength of the paper is that, to achieve as complete a perspective as possible, we estimate the pass-through of the tax not only to beverage prices in retail stores but also to those in restaurants, and we examine data for the treatment community of Boulder and a comparison community of Fort Collins, Colorado, from four sources: (a) hand-collected data on prices from stores; (b) Nielsen Retail Scanner Data of store prices; (c) hand-collected data on prices in restaurants; and (d) web-scraped data from online restaurant menus. Across the multiple datasets, we find consistent evidence that the tax was largely, but not completely, passed through to consumers. In both the hand-collected store data and restaurant data, pass-through is slightly less than 75%, whereas pass-through is just over 50% using the scanner data; consumers bear most, but not all, of the largest tax on sugar-sweetened beverages in the United States.
Details
- Title: Subtitle
- THE PASS-THROUGH OF A TAX ON SUGAR-SWEETENED BEVERAGES IN BOULDER, COLORADOJEL CODES
- Creators
- John Cawley - Cornell UniversityDavid Frisvold - Univ Iowa, 21 E Market St, Iowa City, IA 52240 USADavid Jones - Math Policy Res, POB 2393, Princeton, NJ 08543 USAChelsea Lensing - United States Army Corps of Engineers
- Resource Type
- Journal article
- Publication Details
- American journal of agricultural economics, Vol.103(3), pp.987-1005
- Publisher
- Wiley
- DOI
- 10.1111/ajae.12191
- ISSN
- 0002-9092
- eISSN
- 1467-8276
- Number of pages
- 19
- Grant note
- Colorado Health Foundation
- Language
- English
- Date published
- 05/01/2021
- Academic Unit
- Economics; Public Policy Center (Archive)
- Record Identifier
- 9984283574402771
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