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Date: April 25, 2024 Thu
Time: 11:27 am
Time: 11:27 am
Results for cigaretts
1 results foundAuthor: 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 |