Concepedia

Consumption Taxation

Consumption Taxation is a form of taxation that raises public revenue by imposing levies on the expenditure of income for the acquisition of goods and services, rather than on income or wealth as such, typically through general and selective taxes whose legal incidence lies on producers or intermediaries but whose economic burden is designed to fall on final consumers.

1K

Publications

53K

Citations

1.7K

Authors

788

Institutions

Publications per year

2017–2026

265

Variants

Consumption Tax

Parents

Children

Publications

1K

Optimal Taxation and Public Production II: Tax Rules

Peter Dia­mond, James A. Mirrlees · American Economic Review · 2016 · 948 citations

, , +17

In Mexico, Evidence Of Sustained Consumer Response Two Years After Implementing A Sugar-Sweetened Beverage Tax

M. Arantxa Colchero, Juan Á. Rivera, Barry M. Popkin et al. · Health Affairs · 2017 · 666 citations · Full text

, , +17

Pigou, Taxation and Public Goods

A. B. Atkinson, N. Stern · The Review of Economic Studies · 1974 · 620 citations

, , +15

Ounces of Prevention — The Public Policy Case for Taxes on Sugared Beverages

Kelly D. Brownell, Thomas R. Frieden · New England Journal of Medicine · 2009 · 529 citations · Full text

, , +15

Tax Policy and Aggregate Demand Management Under Catching Up with the Joneses

Lars Ljungqvist, Harald Uhlig · American Economic Review · 2000 · 505 citations

, , +15

1–5 of 1K

Authors

1.7K

  1. DF
    David Frisvold

    University of Iowa, United States

    13 publications · 1.4K citations

    13

    h-index

  2. BM
    Barry M. Popkin

    University of North Carolina at Chapel Hill, United States

    13 publications · 2.1K citations

    13

    h-index

  3. SW
    Shu Wen Ng

    University of North Carolina at Chapel Hill, United States

    13 publications · 1.7K citations

    13

    h-index

  4. KH
    Karen Hofman

    University of the Witwatersrand, South Africa

    12 publications · 852 citations

    12

    h-index

  5. LM
    Lisa M. Powell

    University of Illinois Chicago, United States

    11 publications · 599 citations

    10

    h-index

1–5 of 1.7K

Institutions

788

  1. National Bureau of Economic Research

    Cambridge, United States

    28 h-index

    61 publications

    4.7K citations

  2. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    20 h-index

    44 publications

    5.7K citations

  3. Cornell University

    Ithaca, United States

    18 h-index

    35 publications

    2.4K citations

  4. University of Chicago

    Chicago, United States

    17 h-index

    21 publications

    1.2K citations

  5. University of California, Berkeley

    Berkeley, United States

    16 h-index

    26 publications

    3.1K citations

  6. Harvard University

    Cambridge, United States

    16 h-index

    24 publications

    1.3K citations

  7. Ifo Institute for Economic Research

    Munich, Germany

    16 h-index

    36 publications

    1.1K citations

  8. University of Pennsylvania

    Philadelphia, United States

    16 h-index

    40 publications

    3.9K citations

1–8 of 788

Venues

  1. SSRN Electronic Journal

    Repository · 100 publications · 3.2K citations

    32

    h-index

  2. Journal of Public Economics

    36 publications · 2.8K citations

    27

    h-index

  3. National Tax Journal

    NTJ · 30 publications · 872 citations

    19

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 41 publications · 1.2K citations

    17

    h-index

  5. American Economic Review

    20 publications · 3.4K citations

    17

    h-index

1–5