Price measurement and the tax incidence of behavioural taxes: empirical evidence using scanner data (France).

Summary This talk presents for a non-specialist audience the various issues surrounding the identification of the incidence of taxes on prices, in the context of behavioral taxation policies. It illustrates these issues by empirical results drawn from a study by Etilé, Lecocq & Boizot on the incidence of the French Soda tax on soft-drink prices.