"undesirable" values. In laboratory experiments and surveys, I provide causal evidence that consumption can be diagnostic of … values are widely considered undesirable. These effects occur for both observable and unobservable consumption and for …

business closures preclude regional relocation of offline consumption. …

) develops a formula for estimating the elasticity of value-added with respect to the statutory tax. We show that the marginal … excess burden of the tax on suppliers is measured by this elasticity, extending Feldstein.s analysis of the elasticity of … transactions, again consistently with the theory. We provide an estimate of the elasticity of the VAT tax base in the range of 0 …

changes in disposable income around the country's financial crisis in 2008, to plot the life-cycle path of consumption and … income for different education groups and to estimate the level of consumption smoothing. We split households into three … educated engage in more consumption smoothing than those without a university degree. We also construct a measure for marginal …

This paper focuses on whether households facing economic scarcity tend to change consumption priorities as measured by … feast-related goods, indicating a "feast and famine" consumption strategy. Nevertheless, spending on food with label claims …

supply. Our analysis focuses on two issues. First, we show that all taxes, i.e. on capital, labor, and consumption, are … mobile capital in the presence of tax competition. In contrast, the tax rates on labor income and consumption are always set … in order not to distort the consumption-leisure choice. -- Tax competition ; endogenous growth ; elastic labor …