Excise Taxes and Prices
The purpose of this project is to study tax shifting at the microlevel in Denmark. We employ a unique data set of micro data collected by Statistics Denmark used to compute the Danish CPI. The available sample is January 1997 to December 2005. The data is very detailed, for each price record we have the following information: The price of the item, the year and month, the brand name of the item, the name of the product category, a numeric code for a given outlet chain and a numeric outlet code. This information allows us to identify and track each individual item, a specic product in a specific outlet. The product category code corresponds to the Classification of Individual Consumption (COICOP) 5- digit code. The database is made up of 2731841 monthly price records and the data iscollected between the 7th and the 15th of every month.