Market heterogeneity may affect the distributional incidence of nutritional taxes if households sort by income across markets with different characteristics. We use scanner data to analyse the distributional incidence of the 2012 French soda tax on Exact Price Indices that measure consumer welfare from the price and availability of soft-drinks at a local level. While the average pass-through was small—about 45 per cent—, tax incidence was significantly higher in low-income and less-competitive markets. Market heterogeneity ultimately has substantial distributional effects: it accounts for at least 33 per cent of the difference in welfare variation between low- and high-income consumers.

中文翻译：

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市场异质性和软饮料税的分布范围：来自法国的证据

如果家庭在具有不同特征的市场中按收入排序，市场异质性可能会影响营养税的分配发生率。我们使用扫描仪数据来分析 2012 年法国汽水税在精确价格指数上的分布发生率，该指数根据当地软饮料的价格和供应情况衡量消费者福利。虽然平均转嫁率很小（约 45%），但在低收入和竞争力较弱的市场中，税收发生率明显更高。市场异质性最终会产生巨大的分配效应：它至少占低收入和高收入消费者福利差异差异的 33%。