Replication data for: Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes

We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters com- prise 8% of households, pay 63% of sin taxes, are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households. (2022-07-01) Replication files are also available at https://github.com/chrisconlon/sin_taxes

我们发现，罪恶商品（sin good）的购买行为高度集中——仅10%的家庭便缴纳了超过80%的烟酒类税收。整体罪恶商品税的总负担难以通过人口统计特征（含收入水平）得到有效解释，但可通过基于购买模式划分的8类家庭集群获得良好的拟合说明。税负最高的两类家庭集群仅占全部家庭的8%，却承担了63%的罪恶商品税，这类家庭普遍年龄偏大、受教育程度较低且收入水平偏低。对含糖饮料征收的消费税虽拓宽了税基，但同时加重了高税负家庭的负担。在推进罪恶商品税上调的政策实践时，应充分考量少数家庭所承担的高额税负。（2022-07-01）本研究的复现文件亦可通过以下链接获取：https://github.com/chrisconlon/sin_taxes