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

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 journal › Review article › peer-review

8 Scopus citations

Abstract

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 language	English
Pages (from-to)	98-116
Number of pages	19
Journal	Journal of Agricultural and Resource Economics
Volume	44
Issue number	1
State	Published - 2019

Bibliographical note

Publisher Copyright:
© 2019 Western Agricultural Economics Association.

Funding

Yuqing Zheng is associate professor in the Department of Agricultural Economics at the University of Kentucky. Diansheng Dong is an economist at the USDA Economic Research Service. Shaheer Burney is an assistant professor in the Department of Agricultural Economics at the University of Wisconsin-River Falls. Harry M. Kaiser is the Gellert Family Professor in the Dyson School of Applied Economics and Management at Cornell University. This work was funded by the USDA Economic Research Service through a cooperative agreement under federal grant number 58-5000-5-0096. The findings and conclusions in this article are those of the authors and do not represent the views of USDA. We thank the editor (Darren Hudson) and two anonymous reviewers for insightful comments. Review coordinated by Darren Hudson.

Funders	Funder number
Economic Research Service	58-5000-5-0096

Keywords

Grocery tax
Supplemental Nutrition Assistance Program
Tax salience

ASJC Scopus subject areas

Animal Science and Zoology
Agronomy and Crop Science
Economics and Econometrics

Cite this

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abstract = "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.",

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AU - Kaiser, Harry M.

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AB - 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.

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ER -

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

Abstract

Bibliographical note

Funding

Keywords

ASJC Scopus subject areas

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Cite this