期刊名称：Journal of Agricultural and Resource Economics
印刷版ISSN：1068-5502
出版年度：2019
卷号：44
期号：1
页码：98-116
出版社：WAEA
摘要：Sales taxes on either grocery food or restaurant food exist in almost every U.S. county. Bycombining county-level sales tax data with the USDA’s recent national household food acquisitionand purchase survey, we examine how a food sales tax affects consumers’ expenditures on groceryand restaurant food.We find that a grocery tax reduces consumers’ grocery food expenditures andincreases restaurant food expenditure and a restaurant food sales tax increases consumers’ groceryfood expenditures.We also find no differential impacts from food sales taxes based on consumers’income or participation status in the Supplemental Nutrition Assistance Program.
