Commodity taxation often involves uniform tax rates. We use alcohol laws that tax differentiated spirits with a comprehensive uniform markup to evaluate redistribution generated by such simple tax policy. We document preference heterogeneity among consumers, variation in product demand elasticities, and market power among producers with heterogeneous product portfolios. Relative to more flexible product-level markups recognizing demand heterogeneity and strategic price responses of firms, we find that the uniform markup underprices less elastic spirits, implicitly subsidizing low-income and less educated residents. The uniform markup grants additional market power to small specialized firms whose product positioning benefits from the policy.

中文翻译：

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一个标记来统治它们：酒类定价监管征税

商品税通常涉及统一税率。我们使用酒精法对不同的烈酒征税，并具有全面的统一加价，以评估这种简单的税收政策产生的再分配。我们记录了消费者之间的偏好异质性、产品需求弹性的变化以及具有异质产品组合的生产者之间的市场力量。相对于承认需求异质性和公司战略价格反应的更灵活的产品级加价，我们发现统一加价低估了弹性较小的精神，隐含地补​​贴了低收入和受教育程度较低的居民。统一加价为产品定位受益于该政策的小型专业公司提供了额外的市场支配力。