This paper provides the first multi-state evidence on the causal impact of sales tax reclassifications involving soda and candy across five U.S. jurisdictions. Rather than marginal tax differences or explicit city-level excise taxes, the analysis exploits substantial state-level reclassifications implemented with staggered timing. These fiscal shocks extended general rates to previously exempt items. Using retail scanner data and Synthetic Difference-in-Differences models, removing reduced rates led to measurable declines in soda purchases, while effects for candy were small and insignificant. The differential response likely reflects product characteristics: soda represents a higher-budget, regularly purchased good, whereas candy has a smaller budget share and is often bought on impulse. Event-study estimates show gradual adjustment over time, suggesting slow information diffusion and behavioral adaptation. Estimated price responses imply near-complete pass-through, as expected given that sales taxes are applied at checkout rather than embedded in posted prices. Back-of-the-envelope calculations indicate annual revenue gains of roughly \$4–\$17 million per state and meaningful reductions in per-capita sugar intake. Overall, the findings suggest that restructuring existing sales tax exemptions—without new excise mechanisms—can modestly curb soda purchases and may ultimately contribute to improved population health while expanding fiscal capacity, pointing to the potential of “implicit sin taxation” as a politically feasible yet behaviorally and health-relevant policy instrument.

A draft is available here.

This paper develops and evaluates the concept of revenue-neutral seasonal consumption taxation in a tourism-dependent economy. Building on a model with heterogeneous elasticities and tax salience, we establish two theoretical results: (i) when the peak season is dominated by tourists with less elastic and less salient demand, there exists an efficiency-dominant seasonal tax schedule that yields the same revenue as a uniform rate while reducing deadweight loss; and (ii) such schedules shift a greater share of the tax burden from residents to tourists. Calibrating the model with monthly sectoral sales data for Maine, a state with a strong seasonal tourism industry, we find clear U-shaped efficiency curves and shifts in incidence, confirming the theoretical propositions. Implementing the efficiency-dominant schedule would reduce annual deadweight loss by about \$0.4 million, lower residents’ tax burden by \$19 million (about \$14 per capita), and raise tourists’ burden by the same amount, with no adverse effects on business sales (which rise by 0.06\%). These results suggest that seasonal taxation can simultaneously improve efficiency, alleviate residents’ tax burden, and preserve fiscal capacity in tourism-intensive economies.

A draft is available here.

This paper examines the market effects of Tennessee's temporary food sales tax exemption implemented from August through October 2023, which reduced the state's food tax rate from 4% to 0%. Using weekly retail scanner data and consumer panel data from 2023, this study analyzes price pass-through rates, sales volume responses, and differential effects across food categories with varying nutritional profiles. The unique policy design—a significant but temporary tax change—provides an opportunity to investigate both retailer pricing strategies and consumer purchasing behaviors in response to time-limited tax relief. Methodologically, this study employs synthetic difference-in-differences and event study approaches, using states without policy changes as control groups to isolate the causal effects of the tax exemption. This research contributes to understanding tax incidence in retail food markets and provides timely evidence for policymakers to consider similar tax exemptions as tools for both economic relief and public health improvement in an era of rising food costs and persistent nutritional disparities.

This project introduces a token-based examination support system designed to transform traditional assessment practices in higher education. Students receive three types of colored tokens that can be exchanged during exams for different levels of standardized hints, ranging from basic concept reminders to detailed guidance. This innovative approach addresses multiple challenges in higher education by enhancing student control to reduce test anxiety, offering flexible support options to accommodate diverse learning needs, and promoting strategic decision-making to enhance student learning and performance. The system is particularly beneficial in quantitative courses where mathematical anxiety and varying learning speeds often impact performance. Unlike traditional standardized accommodations, our approach enables students to customize their support based on individual needs while maintaining academic rigor. Although initially implemented in economics courses, the system's design allows for seamless adaptation across STEM disciplines and any field requiring quantitative problem-solving skills.

This study investigates the impact of fracking booms on local food prices and household food purchases in the United States from 2008 to 2019. We examine how fracking-induced economic changes, including increased employment, higher wages, and population inflows, affect food prices and purchasing patterns through increased local demand and rising production costs. Using consumer panel and retail scanner data, we analyze price changes in essential and non-essential food items and how households adjust their purchases in response. We employ Synthetic Difference-in-Differences and Event Study Design methodologies to estimate the causal effects of fracking booms, focusing on differential impacts across household characteristics, particularly comparing households likely to benefit directly from fracking employment to those who may not. By analyzing multiple fracking boom cases across different regions, this study aims to provide a comprehensive understanding of both general effects and regional specificities. The findings are expected to inform policymakers about the distributional effects of fracking booms and assist in developing more equitable and sustainable economic policies.

This paper examines how changes in the legal environment surrounding reproductive health impact preventive consumer behavior in the contraceptive market. Specifically, the study analyzes the effects of the 2022 U.S. Supreme Court decision in Dobbs v. Jackson Women's Health Organization, which eliminated the federal constitutional right to abortion. Using high-frequency retail scanner data and household panel data, the analysis employs a synthetic difference-in-differences approach to estimate the causal impact of state abortion restrictions on contraceptive purchasing patterns. The paper investigates heterogeneous responses across different demographic groups, focusing particularly on how socioeconomic factors such as income, education, and age moderate consumer reactions to legal change. By examining the potentially counterintuitive relationship between abortion restrictions and preventive contraceptive behavior, the findings will provide insights into the broader economic implications of reproductive health policies and inform ongoing debates about the unintended consequences of legal changes in healthcare markets.