期刊名称：Journal of Agricultural and Resource Economics
印刷版ISSN：1068-5502
出版年度：2014
卷号：39
期号：2
页码：157-173
出版社：WAEA
摘要：Taxes on sugar-sweetened beverages have been widely proposed to combat the U.S. obesity crisis.Most previous work has found the effects of a SSB tax to be small to moderate. We address threelimitations. First, we incorporate the supply side via a stochastic equilibrium displacement model.Second, we account for uncertainty in the underlying elasticities using probability distributionsassociated with elasticities. Third, we address industry revenue effects. We find that assumptionsabout the supply side are more important than assumptions about substitution. Ignoring supplyside severely overestimates quantity and calorie effects and slightly underestimates revenueeffects.
关键词：calorie effects; general equilibrium; partial equilibrium; revenue effects; sugarsweetened;beverage tax
