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Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 8907
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
This paper investigates a previously unexplored behavioral response to taxation: whether smokers compensate for higher cigarette taxes by enrolling in food stamps. First, we show theoretically that increases in cigarette taxes can induce food stamp take-up of non-enrolled, eligible smoking households. Then, we study the theoretical predictions empirically by exploiting between and within-household variation in food stamp enrollment from the Current Population Survey as well as data from the Consumer Expenditure Survey. The empirical evidence strongly supports the model predictions. Higher cigarette taxes increase the probability that low-income smoking households take-up food stamps.
Schlagwörter: 
cigarette taxes
food stamp take-up
tax pass-through rate
unintended consequences
JEL: 
L66
H21
H23
H26
H71
I18
Dokumentart: 
Working Paper

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