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.

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September 2014

Authors:
Andrew Crosby
David Merriman
Shu Wang
Dianne Barker