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Date: April 29, 2024 Mon
Time: 11:47 pm
Time: 11:47 pm
Results for tobacco products
4 results foundAuthor: Chiou, Lesley Title: Crossing the Line: The Effect of Cross Border Cigarette Sales on State Excise Tax Revenues Summary: Differences in excise tax rates across jurisdictions create incentives for consumers to cross the border and purchase in lower-tax jurisdictions. This paper introduces a discrete choice model to examine tax avoidance and state border-crossing in the market for cigarettes. We exploit a rich dataset of consumer location choices and demographics to estimate a consumer’s tradeoff between distance and price when choosing a location to maximize utility. Using the estimates from our location and demand models, we reconsider a recent public policy issue among states and simulate tax avoidance under alternative cigarette excise tax levels. Details: Cambridge, MA: John F. Kennedy School of Government, Harvard University., 2008. 30p. Source: Internet Resource: Accessed May 14, 2012 at: http://www.hks.harvard.edu/fs/emuehle/Research%20WP/Chiou%20and%20Muehlegger_Feb08.pdf Year: 2008 Country: United States URL: http://www.hks.harvard.edu/fs/emuehle/Research%20WP/Chiou%20and%20Muehlegger_Feb08.pdf Shelf Number: 125264 Keywords: CigarettesTax EvasionTobacco Products |
Author: Merriman, David Title: Cigarette Tax Avoidance in the Chicago Area: A Contribution to the Literature Summary: The large tax differentials between Chicago and neighboring jurisdictions provide an incentive for smokers to buy cigarettes outside Chicago. By examining a random sample of discarded cigarette packs, I can see whether Chicago taxes have been paid on the cigarettes consumed in Chicago. I find a startling amount of tax avoidance: three-quarters of the packs found on the streets of Chicago did not display a Chicago tax stamp. Demonstrating that the cost of tax avoidance influences behavior in the predicted direction, the percentage of packs without a Chicago tax stamp fell as distance to lowertax borders increased. Details: Chicago: Institute of Government and Public Affairs of the University of Illinois, 2008. 56 p. Source: Internet Resource: Working Paper: Accessed May 14, 2012 at: http://igpa.uillinois.edu/system/files/documents/WP-MerrimanCigLitter.pdf Year: 2008 Country: United States URL: http://igpa.uillinois.edu/system/files/documents/WP-MerrimanCigLitter.pdf Shelf Number: 125265 Keywords: CigarettsLitteringTax AvoidanceTax Evasion (Chicago)Tobacco Products |
Author: Goolsbee, Austan Title: Playing with Fire: Cigarettes, Taxes and Competition from the Internet Summary: This paper documents the rise of the Internet as a source of cigarette tax competition for states in the United States. Using data on cigarette tax rates, taxable cigarette sales and individual smoking rates by state from 1980 to 2005 merged with data on Internet penetration, the paper documents that there has been a substantial increase in the sensitivity of taxable cigarette sales that is correlated with the rise of Internet usage within states. The estimates imply that the increased sensitivity from cigarette smuggling over the Internet has lessened the revenue generating potential of recent cigarette tax increases substantially. Given the continuing growth of the Internet and of Internet cigarette merchants, the results imply serious problems for state revenue authorities. Details: Ann Arbor, MI: University of Michigan, Ross School of Business, 2007. 43p. Source: Internet Resource: Working Paper Series: Accessed May 15, 2012 at: http://www.bus.umich.edu/otpr/WP2007-5.pdf Year: 2007 Country: United States URL: http://www.bus.umich.edu/otpr/WP2007-5.pdf Shelf Number: 125266 Keywords: Cigarette SmugglingCigarettes (U.S.)Internet SalesTax AvoidanceTobacco Products |
Author: Rusev, Atanas Title: Integrated Index for Illicit Cigarette Market Assessment Summary: The proposed model for illicit cigarette market assessment at district level is the first tool to analyse the combined effect of two types of factors: the ones linked to law-enforcement bodies' performance and the district-specific drivers and barriers to the illicit trade in tobacco products. Details: Center for the Study of Democracy, 2019. 15p. Source: Internet Resource: Accessed May 28, 2019 at: https://csd.bg/publications/publication/policy-brief-no-84-integrated-index-for-illegal-cigarettes-market-assessment/ Year: 2019 Country: United States URL: https://csd.bg/fileadmin/user_upload/publications_library/files/2019_04/BRIEF_84_ENG.pdf Shelf Number: 156056 Keywords: Illicit Cigarette Market Illicit Cigarettes Illicit Markets Illicit Trade Law Enforcement Tobacco Products |