PT - JOURNAL ARTICLE AU - Walls, Margaret AU - Ashenfarb, Matthew TI - Efficiency and Equity of an Outdoor Recreation Equipment Tax to Fund Public Lands AID - 10.3368/le.98.3.090821-0108 DP - 2022 Aug 01 TA - Land Economics PG - 520--536 VI - 98 IP - 3 4099 - http://le.uwpress.org/content/98/3/520.short 4100 - http://le.uwpress.org/content/98/3/520.full SO - Land Econ2022 Aug 01; 98 AB - We analyze the efficiency and equity implications of a federal excise tax on outdoor recreation equipment for funding U.S. public lands. Using microdata on consumer expenditure, we estimate a two-stage quadratic almost ideal demand system for recreation equipment and simulate the effects of a 5% tax. The tax generates a modest welfare loss as a share of tax revenues raised: $0.04 for every $1 of revenue. It is approximately proportional to income across the entire income distribution, but households in the lowest-income quintile pay more as a share of income than do households in the other four income quintiles.