Tax incidence when individuals are time-inconsistent: the case of cigarette excise taxes

By Jonathan Gruber, B. Kőszegi. 2004

400 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Gender Studies, General Decision Sciences

View Paper: https://www.semanticscholar.org/paper/3be9389cacf2d2bba7c08aed1da94dbc8c72d938

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Citations in the corpus

Evaluating Behaviorally Motivated Policy: Experimental Evidence from the Lightbulb Market (2015, neutral): “…and other work, it is perhaps the greatest weakness of this approach, and we view it only as 4Also closely related is Spinnewijn (2014), as well as earlier work by O’Donoghue and Rabin (2006) and Gruber and Koszegi (2004) on optimal sin taxes with present-biased preferences. a useful approximation.”
Optimal Sin Taxes (2006, methodology): “As an admittedly somewhat arbitrary benchmark, we use the numbers from Gruber and Koszegi (2004) for cigarette consumption.”
Exploiting Naïvete about Self-Control in the Credit Market (2010, neutral): “In line with much of the literature on time inconsistency (DellaVigna and Malmendier 2004, Gruber and Kőszegi 2004, O’Donoghue and Rabin 2006, for example), we equate welfare with long-run, period-0, preferences and put zero weight on self 1’s taste for immediate gratification.”
UNEMPLOYED BUT OPTIMISTIC: OPTIMAL INSURANCE DESIGN WITH BIASED BELIEFS (2015, background): “I refer to the latter as the search internality, in line with the behavioral public economics literature, for instance on the taxation of cigarettes (Gruber and Köszegi 2004).”
Understanding Differences in Health Behaviors by Education (2009, background): “For these reasons, we do not attribute any of the education gradient in health behaviors to prices.15 14 Gruber and Koszegi (2004) estimate elasticities of -1 for people without a high school degree, -0.9 for high school grads, -0.1 for people with some college, and -0.4 for college grads.”
Tax incidence with strategic firms in the soft drink market (2013, background): “As shown by Gruber and Köszegi (2004) with time-inconsistent individuals taxes play a self-control function that benefits the more price sensitive group. As lower income people are more price sensitive then the regressivity is lower than expected. According to Malik et al. (2006) who conducted a rev”
Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity (2013, background): “recall from (10) that the attention gap increases by income when ρ2− ρ1 > 0.”
Behavioral Environmental Economics: Promises and Challenges (2014, background): “The problem now is whether one should " purge " present‐bias from these preferences in calculating welfare, as is done in some models of cigarette taxation for instance (Gruber and Koszegi 2004).”