Economic Research Report No. (ERR-292) 22 pp

September 2021

Food Taxes and Their Impacts on Food Spending

County-level sales tax data are combined with USDA’s National Household Food Acquisition and Purchase Survey (FoodAPS) to examine the relationship between taxing groceries, taxing restaurant foods, and U.S. households' food spending patterns. Results are separately provided for SNAP participants, eligible non-participants, and other households.

Keywords: Food tax, restaurant tax, grocery taxes, food expenditure, Supplemental Nutrition Assistance Program, SNAP, FoodAPS, food at home, FAH, food away from home, FAFH

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