Zheng, Yuqing; McLaughlin, Edward W.; Kaiser, Harry M. - In: American Journal of Agricultural Economics 95 (2013) 3, pp. 705-723
We developed a theoretical framework to examine the effect of a change in sales or excise tax on food and beverage demand after considering that consumers may have imperfect tax knowledge, are sometimes inattentive to sales tax, may not be informed of a sales tax change, and pay no sales tax on...