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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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Bibliografiske detaljer
Main Authors: DeCicca, Philip, Kenkel, Donald, Liu, Feng
Format: Artigo
Sprog:Inglês
Udgivet: 2013
Fag:
Online adgang: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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