Purpose This research quantifies the economic impact of regional tax policy incentives included in the Gulf Opportunity Zone Act of 2005. Design/methodology/approach This research utilized linear mixed-effects modeling and multiple regression procedures with a matched sample panel dataset from...

Objective: To identify how consumption of 12 goods – alcohol, cigarettes, fast food, items sold at vending machines, purchases of food away from home, cookies, cakes, chips, candy, donuts, bacon, and carbonated soft drinks – varies across the income distribution by calculating their...

Selective consumption taxes apply to specific goods rather than to a broad range of goods. Policymakers justify these taxes on the basis of the goal of reducing societal problems — like the consumption of alcohol or cigarettes — and nudging consumers toward healthier choices. But this...