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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...
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| Hoofdauteurs: | , , |
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| Formaat: | Artigo |
| Taal: | Inglês |
| Gepubliceerd in: |
2013
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| Onderwerpen: | |
| Online toegang: | 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 |
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