Kroft, Kory; Laliberté, Jean-William P.; Vizcaíno, … - 2022
salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation highlighting interactions … between tax salience and market structure. We estimate the necessary inputs to the formulas by using Nielsen Retail Scanner … taxes. We also estimate significant heterogeneity in tax salience across households. We calibrate our new formulas using …