Price Isn’t Everything: Behavioral Response around Changes in Sin Taxes

We thank Douglas Baird, Adam Chilton, Erin Delaney, Gerrit De Geest, Dhammika Dharmapala, Michael Frakes, Ezra Friedman, Daniel Hemel, Jim Hines, William Hubbard, Don Kenkel, Genevieve Lakier, Sarah Lawsky, Ben Lockwood, Anup Malani, Jonathan Masur, Richard McAdams, Adam Rosenzweig, Sarath Sanga, Max Schanzenbach, Joel Slemrod, Kate Smith, Dmitry Taubinsky, and seminar audiences at the American Economic Association Annual Meeting, the American Law and Economics Association Annual Meeting, the Conference on Empirical Legal Studies, the Junior Tax Scholars Workshop, George Mason University Antonin Scalia Law School, University of California Berkeley Haas School of Business, University of California Berkeley School of Law, University of California Hastings College of Law, University of Chicago Law School, University of Southern California School of Law Center for Law and Social Science, Washington University School of Law, and Wharton for helpful comments. We thank Andrew Joung for excellent research assistance and the Wharton Dean’s Research Fund for financial support. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

• June 12, 2019
• February 24, 2020