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The University of Chicago Booth School of Business is offering two new programs this fall: a Master in Finance (MiF) and a Master in Management (MiM). Poets&Quants recently spoke with Stephanie O’Connor, Booth’s associate dean of Career Services, to gain insight into what students can expect when they enroll in these programs. Booth’s main goal, and a focus from the start in both programs, is to prepare students to be excellent job candidates, O’Connor says. ....
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Background How excise taxes are passed through to prices determines whether tax policies will be effective in changing smoking behaviours. Though previous literature has documented that cigarette taxes are overly shifted to prices, there is limited evidence on how cigarette tax pass-through to prices is affected by the uptake and evolution of e-cigarettes (ECs) in the US market.
Objective This study investigates how cigarette excise tax pass-through rate varied by price levels (the 25th, 50th, and 75th percentile prices) and the uptake and evolution of ECs.
Methods Tax pass-through rates were assessed using ordinary least squares regressions while controlling for state, year and month fixed effects. Different trends were then tested for the pre-EC uptake era (2006–2011), EC uptake era (2012–2016) and the evolution of nicotine salt-based ECs era (2017 and later).
Findings Cigarette excise taxes were fully shifted to the 25th and 50th percentile prices and overly ....
Background How excise taxes are passed through to prices determines whether tax policies will be effective in changing smoking behaviours. Though previous literature has documented that cigarette taxes are overly shifted to prices, there is limited evidence on how cigarette tax pass-through to prices is affected by the uptake and evolution of e-cigarettes (ECs) in the US market.
Objective This study investigates how cigarette excise tax pass-through rate by price levels (the 25th, 50th and 75th percentile prices) and the uptake and evolution of ECs.
Methods Tax pass-through rates were assessed using ordinary least squares regressions while controlling for state, year and month fixed effects. Different trends were then tested for the pre-EC uptake era (2006–2011), EC uptake era (2012–2016) and the evolution of nicotine salt-based ECs era (2017 and later).
Findings Cigarette excise taxes were fully shifted to the 25th and 50th percentile prices and overly shifted ....