Kroft, Kory; Laliberté, Jean-William; Leal Vizcaíno, René - 2022
salience. We derive new formulas for the incidence and marginal excess burden of commodity taxation, and we find that tax … marginal excess burden. We estimate the necessary inputs to the formulas by combining Nielsen Retail Scanner data from grocery … on consumers is increasing in tax salience, and the marginal excess burden of taxation is larger than standard formulas …