Relative Tax Rates, Proximity and Cigarette Tax Avoidance: Evidence from a National Sample of Littered Cigarette Packs
State and Community Tobacco Control (SCTC) Conference, September 2014
We use data from a national sample of littered packs to understand the determinants of tax avoidance. Our results demonstrate that tax avoidance is strongly correlated with economic incentives but avoidance will rarely if ever result in revenue declines following tax rate increases.
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Topics: Cost-effectiveness / Tobacco use / Prevalence and consumption / Health consequences / Tobacco taxes revenues / Impact on demand / Health care costs / Tax avoidance and evasion / Economic impact of tobacco control / Economic consequences / Impact on the poor / Tax and price / Tobacco control policies and programs / Jobs and productivity
Topic: Tax avoidance and evasion
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