A carregar...

Excise Tax Avoidance: The Case of State Cigarette Taxes

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key pa...

ver descrição completa

Na minha lista:
Detalhes bibliográficos
Main Authors: DeCicca, Philip, Kenkel, Donald, Liu, Feng
Formato: Artigo
Idioma:Inglês
Publicado em: 2013
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC3855906/
https://ncbi.nlm.nih.gov/pubmed/24140760
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1016/j.jhealeco.2013.08.005
Tags: Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!