@article{0d23f586d5864bdbab3a3620ab17489a,
title = "How well targeted are soda taxes?",
abstract = "Soda taxes aim to reduce excessive sugar consumption. We assess who is most impacted by soda taxes. We estimate demand using micro longitudinal data covering on-the-go purchases, and exploit the panel dimension to estimate individual-specific preferences. We relate these preferences and counterfactual predictions to individual characteristics and show that soda taxes are relatively effective at targeting the sugar intake of the young, are less successful at targeting the intake of those with high total dietary sugar, and are unlikely to be strongly regressive especially if consumers benefit from averted internalities.",
author = "Pierre Dubois and Rachel Griffith and Martin O'Connell",
note = "Funding Information: *Dubois: Toulouse School of Economics (email: pierre.dubois@tse-fr.eu); Griffith: Institute for Fiscal Studies and University of Manchester (email: rgriffith@ifs.org.uk); O{\textquoteright}Connell: Institute for Fiscal Studies (email: martin_o@ifs.org.uk). Luigi Pistaferri was the coeditor for this article. The authors gratefully acknowledge financial support from the European Research Council (ERC) under ERC-2015-AdG-694822, the Economic and Social Research Council (ESRC) under the Centre for the Microeconomic Analysis of Public Policy (CPP), grant number ES/T014334/1, the Open Research Area (ORA) grant number ES/I012222/1, ANR-10-ORAR-009-01 and ES/N011562/1, ANR-17-EURE-0010 (Investissements d{\textquoteright}Avenir program), and the British Academy under pf160093. Data supplied by Kantar. The use of these data in this work does not imply the endorsement of Kantar in relation to the interpretation or analysis of the data. All errors and omissions remained the responsibility of the authors. Publisher Copyright: {\textcopyright} 2020 American Economic Association. All rights reserved. Copyright: Copyright 2020 Elsevier B.V., All rights reserved.",
year = "2020",
month = nov,
day = "1",
doi = "10.1257/aer.20171898",
language = "English",
volume = "110",
pages = "3661--3704",
journal = "The American Economic Review",
issn = "0002-8282",
publisher = "American Economic Association",
number = "11",
}