Have soda sales tax effects changed over time? Scanner data comparison anal...

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

英文文献：Have soda sales tax effects changed over time? Scanner data comparison analyses-汽水销售税的影响是否随时间而改变?扫描仪数据比较分析
英文文献作者：Colantuoni, Francesca,Rojas, Christian
英文文献摘要：
The scientific evidence on the effect of sugar consumption on obesity has propelled policy makers in several states across the U.S. to propose the imposition of a tax on soft drinks. In this paper, we look at the effect of two tax events: a 5.5% sales tax on soft drinks imposed by the state of Maine in 1991, and a 5% sales tax on soft drinks levied in Ohio in 2003. We investigate this question by using sales data collected by scanner devices in Maine, Massachusetts, New York and Connecticut, as well as Ohio, Illinois, Michigan and Pennsylvania. These samples comprise stores that account for more than 80% of all grocery sales nationwide and include brand-level sales data for the periods of study. We employ a difference-in-difference matching estimator (DIDM) that, in our setting, permits the comparison among treatment and control groups based on brand identity. Results suggest that sales tax had a statistically insignificant impact on the overall consumption of soft drinks. This finding is robust to several alternative specifications, and over time.

关于糖摄入对肥胖的影响的科学证据已经促使美国几个州的政策制定者提议对软饮料征税。在本文中，我们考察了两项税收事件的影响:1991年缅因州对软饮料征收5.5%的销售税，以及2003年俄亥俄州对软饮料征收5%的销售税。我们使用扫描设备在缅因州、马萨诸塞州、纽约州和康涅狄格州以及俄亥俄州、伊利诺伊州、密歇根州和宾夕法尼亚州收集的销售数据来调查这个问题。这些样本包括了占全国杂货店销售额80%以上的商店，并包含了研究期间的品牌级销售数据。我们使用差异中的差异匹配估计器(DIDM)，在我们的设置中，允许基于品牌识别在处理组和对照组之间进行比较。结果表明，从统计上看，销售税对软饮料的总体消费没有显著影响。这个发现对于几个替代规范来说是健壮的，并且随着时间的推移。

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖