Eat at home or away from home? The role of grocery and restaurant Food Sales Taxes

Yuqing Zheng, Diansheng Dong, Shaheer Burney, Harry M. Kaiser

Research output: Contribution to journalReview articlepeer-review

7 Scopus citations


Sales taxes on either grocery food or restaurant food exist in almost every U.S. county. By combining county-level sales tax data with the USDA's recent national household food acquisition and purchase survey, we examine how a food sales tax affects consumers' expenditures on grocery and restaurant food. We find that a grocery tax reduces consumers' grocery food expenditures and increases restaurant food expenditure and a restaurant food sales tax increases consumers' grocery food expenditures. We also find no differential impacts from food sales taxes based on consumers' income or participation status in the Supplemental Nutrition Assistance Program.

Original languageEnglish
Pages (from-to)98-116
Number of pages19
JournalJournal of Agricultural and Resource Economics
Issue number1
StatePublished - 2019

Bibliographical note

Publisher Copyright:
© 2019 Western Agricultural Economics Association.


  • Grocery tax
  • Supplemental Nutrition Assistance Program
  • Tax salience

ASJC Scopus subject areas

  • Animal Science and Zoology
  • Agronomy and Crop Science
  • Economics and Econometrics


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