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Sharing risk with the government : how taxes affect corporate risk taking

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Tax incidence in a vertical supply chain : evidence from cigarette wholesale prices

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Tax Incidence in a Vertical Supply Chain : Evidence from Cigarette Wholesale Prices

Rozema, Kyle - 2019

I investigate how the burden of consumption taxes not borne by consumers is shared between upstream firms that produce a taxed good and downstream firms that sell the goods. Using novel data on monthly brand-level cigarette wholesale prices and retail prices from Nielsen homescan data, I find...

Persistent link: https://www.econbiz.de/10012901206