The Incidence of Tobacco Taxation: Evidence from Geographic Micro-Level Data

Evidence from German Micro‐Level Data

We analyze the offshorability of jobs using the German Qualifications and Career Survey. The paper differentiates between outsourcing potential and international tradability and systematically uses a large set of potential determinants of organizational and spatial relocation derived from the existing literature on offshoring. Applying principal component analysis, we are able to co...

Heterogeneity in Price Rigidity: Evidence from Primary Micro-Level Data*

We combine two unique data sets to document and explain a time varying price rigidity. The first data set consists of the time series of actual retail and wholesale transaction prices, and a measure of upstream commodity cost for 12 products in refrigerated and frozen orange juice categories collected weekly over a three-year period, 1989–1992, at a large midwestern supermarket chain. A special...

The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data

This paper uses Nielsen Homescan data at the Universal Product Code-transaction level to identify how cigarette taxes are passed through to consumer prices in order to determine how the supply and demand-side split the excess burden of taxation. We find that these excise taxes are less than fully passed through to consumer prices. Using information on consumer location and the location of purch...

Evidence from New Micro Data

The taxation of tobacco products

This chapter reviews a variety of issues related to the taxation of cigarettes and other tobacco products. The empirical evidence showing that higher cigarette taxes result in higher cigarette prices is reviewed. This is followed by a discussion of the econometric literature examining the impact of prices and taxes on the demands for tobacco products. The small but growing body of research for ...