Prostorová heterogenita spotřebitelských reakcí na spotřební daně: Empirické důkazy z mezistátních nákupů cigaret v rámci Spojených států amerických

Baisalova, Aisha

This dissertation examines the impact of geographic proximity to lower-tax jurisdictions referred to as the "border effect" on consumer responses to cigarette excise taxes in the United States. Using NielsenIQ Consumer Panel data, the three chapters collectively analyze how this proximity influences the tax sensitivity of cigarette consumption, consumer behavioral responses, and the pass-through of excise taxes to retail cigarette prices. The first chapter examines the bias created by border effects and shows that tax sensitivity of cigarette consumption is systematically attenuated for consumers residing near the borders of states with lower cigarette taxes. This bias is present across all demographic groups and declines with the distance from the lower-tax state border, reflecting greater opportunities for tax avoidance among those residing near lower-tax state borders. The second chapter further investigates how border effects influence the tax sensitivity of cigarette consumption. We suggest a novel analytical framework that uses a threshold regression model with location, and time fixed effects to explicitly model the "border effect" as a linearly decreasing function of distance to the nearest lower-tax state, with a maximal influence at the border and a vanishing effect beyond a specified...

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