a fat tax does not cut consumption and is regressive hayley h chouinard david e davis jeffrey t lafrance m perloff assistant professor school of economic sciences washington state university department economics south dakota professors agricultural resource california berkeley members the giannini foundation we are grateful to nri usda ers cooperative agreement 43 3aem 2 80072 for support corresponding author po box 646210 pullman wa 99164 6210 wsu edu telephone 509 335 8739 fax 1173 abstract according an estimate incomplete dairy demand system using supermarket scanner data own price elasticities relatively inelastic vary little across demographic groups even 10 percent ad valorem on percentage would reduce by less than point given that most products effective means raise revenue however these taxes unattractive because they extremely elderly poor suffer
