How Much Cigarette Tax Avoidance Is There in the US? Different Estimates from Smoker Surveys and Physical Pack Collection Methods
State and Community Tobacco Control (SCTC) Meeting, September 2014
Surveys consistently reveal a substantially lower rate of cigarette tax avoidance than physical pack collections. We document and compare the avoidance rates from the two methods and explore potential explanations for differences in the findings.
September 2014
Location(s): North America, U.S.
Content Type: Poster
Topic(s): Economic impacts of tobacco control, Tax avoidance and evasion
Authors(s): Andrew Crosby, David Merriman, Ph.D., Shu Wang, Dianne C. Barker
Citation