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Taxing Food and Beverages: Theory, Evidence, and Policy

Author

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  • Yuqing Zheng
  • Edward W. McLaughlin
  • Harry M. Kaiser

Abstract

We developed a theoretical framework to examine the effect of a change in sales or excise tax on food and beverage demand after considering that consumers may have imperfect tax knowledge, are sometimes inattentive to sales tax, may not be informed of a sales tax change, and pay no sales tax on eligible food or beverages if using food stamps. We conducted simulations to assess how much the sales tax elasticity of demand should be adjusted downward from the price elasticity of demand and quantified the advantage of using an excise tax as an anti-obesity policy. Copyright 2013, Oxford University Press.

Suggested Citation

  • Yuqing Zheng & Edward W. McLaughlin & Harry M. Kaiser, 2013. "Taxing Food and Beverages: Theory, Evidence, and Policy," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 95(3), pages 705-723.
  • Handle: RePEc:oup:ajagec:v:95:y:2013:i:3:p:705-723
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    File URL: http://hdl.handle.net/10.1093/ajae/aas138
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    Citations

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    Cited by:

    1. Shanjun Li & Joshua Linn & Erich Muehlegger, 2014. "Gasoline Taxes and Consumer Behavior," American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 302-342, November.
    2. repec:eee:indorg:v:55:y:2017:i:c:p:1-24 is not listed on IDEAS
    3. Liu, Yizao & Lopez, Rigoberto A. & Zhu, Chen, 2014. "The Impact of Four Alternative Policies to Decrease Soda Consumption," Agricultural and Resource Economics Review, Cambridge University Press, vol. 43(01), pages 53-68, April.
    4. Silva, Andres & Etilé, Fabrice & Boizot-Szantai, Christine & Dharmasena, Senarath, 2013. "The Impact of Beverage Taxes on Quantity and Quality of Consumption in France," 2013 Annual Meeting, August 4-6, 2013, Washington, D.C. 150428, Agricultural and Applied Economics Association.
    5. Chen, Xiu & Kaiser, Harry M. & Rickard, Bradley J., 2015. "The impacts of inclusive and exclusive taxes on healthy eating: An experimental study," Food Policy, Elsevier, vol. 56(C), pages 13-24.
    6. repec:oup:ajagec:v:99:y:2017:i:5:p:1172-1187. is not listed on IDEAS
    7. repec:eee:jfpoli:v:74:y:2018:i:c:p:138-142 is not listed on IDEAS
    8. Lakkakula, Prithviraj, 2015. "The United States Sweetener Excise Tax Policy Analysis," 2015 Annual Meeting, January 31-February 3, 2015, Atlanta, Georgia 196886, Southern Agricultural Economics Association.
    9. Wilson, Norbert L. W. & Zheng, Yuqing & Burney, Shaheer & Kaiser, Harry M., 2016. "Do Grocery Food Sales Taxes Cause Food Insecurity?," 2016 Annual Meeting, July 31-August 2, 2016, Boston, Massachusetts 235324, Agricultural and Applied Economics Association.

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