We study the effect of alcohol excise taxes on alcohol‐related fatal traffic crashes by examining two large increases in excise taxes in Illinois that occurred in 1999 and in 2009. Using the synthetic control method, we do not find evidence that the tax increases led to a long‐term reduction...

What we eat and drink can cause obesity, diabetes, hypertension, and other conditions. In response, many governments have enacted or are considering taxes on unhealthy food and drinks. This report evaluates the rationale behind such taxes; reviews evidence on their effects; analyzes different...

In this paper we examine the effect of the income tax on charitable giving. An important challenge in this literature has been to estimate the long-run response of giving to a persistent change in tax-price, which can be difficult to distinguish from intertemporal substitution arising from...

Purpose: The purpose of this research is to provide a systematic insight into corporate social responsibility (CSR) and corporate citizenship (CC) in supply chain development, by analyzing the current literature, contemporary concepts, data and gaps for future discipline research....

While many studies find that the tax-price elasticity of giving exceeds unity, several recent studies find the contrary. This is important because it can be shown that if the elasticity exceeds one, then allowing taxpayers to deduct charitable giving from their taxable income is efficient in the...

In this paper we provide new and detailed evidence on the impact on the U.S. CPI of the appearance and growth of new types of product outlets. Using actual CPI microdata for 2002-2007, we find that the changing mix of outlets had a statistically significantly negative impact on average prices in...