Replication data for: Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity

Principal Investigator(s): View help for Principal Investigator(s) Jacob Goldin; Tatiana Homonoff

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Project Citation:

Goldin, Jacob, and Homonoff, Tatiana. Replication data for: Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity. Nashville, TN: American Economic Association [publisher], 2013. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114812V1

Project Description

Summary: Recent evidence suggests consumers pay less attention to commodity taxes levied at the register than to taxes included in a good's posted price. If this attention gap is larger for high-income consumers than for low-income consumers, policymakers can manipulate a tax's regressivity by altering the fraction of the tax imposed at the register. We investigate income differences in attentiveness to cigarette taxes, exploiting state and time variation in cigarette excise and sales tax rates. Whereas all consumers respond to taxes that appear in cigarettes' posted price, our results suggest that only low-income consumers respond to taxes levied at the register. (JEL D12, H22, H25, H71, L66)

Scope of Project

JEL Classification:
      D12 Consumer Economics: Empirical Analysis
      H22 Taxation and Subsidies: Incidence
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H71 State and Local Taxation, Subsidies, and Revenue
      L66 Food; Beverages; Cosmetics; Tobacco; Wine and Spirits

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Published Versions

V1 [2019-10-13]

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DDI 2.5

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