TY - JOUR T1 - Efficiency and Equity of an Outdoor Recreation Equipment Tax to Fund Public Lands JF - Land Economics JO - Land Econ SP - 520 LP - 536 DO - 10.3368/le.98.3.090821-0108 VL - 98 IS - 3 AU - Margaret Walls AU - Matthew Ashenfarb Y1 - 2022/08/01 UR - http://le.uwpress.org/content/98/3/520.abstract N2 - 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. ER -