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Session Submission Type: Panel
This panel explores new exemptions and inclusions in the design of local sales taxes and their respective consequences as it applies to essential goods. From diapers and femenine hygiene products to unprepared food, localities vary widely in their decisions to tax or exempt some necessitites, trying to make these goods more affordable. The first paper presents novel evidence on how diaper tax exemptions affect household purchasing behavior and the equity of such policy, showing disproportionate responses from low-income families but also broader savings for other consumer groups. The second paper reconsiders the often-sacrosanct exemption of groceries from the sales tax base, quantifying foregone revenues, volatility and hgiw taxing food might improve equity between local jurisdictions. The third paper investigates the elimination of sales taxes on feminine hygiene products, revealing minimal behavioral response but highlighting the limited progressivity of such waivers compared to targeted transfers. Together, these studies provide timely insights into the behavioral, fiscal, and equity effects of including or excluding essential goods from the sales tax base—raising critical questions for state tax reform.
The Effect of Diaper Taxes on Household Consumption and the Distribution of Tax Expenditures - Non-Presenting Co-Author: Lindsey Rose Bullinger, Georgia Institute of Technology; Presenting Author: FELIPE ANDRES LOZANO-ROJAS, University of Georgia
The Incidence of the Elimination of State Sales Taxes on Feminine Hygiene Products - Presenting Author: Shuangyu Chen, Indiana University; Non-Presenting Co-Author: Ziyue Xu, Boston University; Non-Presenting Co-Author: Justin Ross, Indiana University; Non-Presenting Co-Author: Lanjun Peng, Arizona State University
Should we put food back on the table? An examination of food in the tax base - Presenting Author: Alex Combs, University of Georgia
Taxing the Sweet Tooth: The Differential Impact of Large Sales Tax Changes - Presenting Author: Beomyun Kim, Iowa State University