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.
September 2014
Location(s): North America, U.S.
Content Type: Poster
Topic(s): Economic impacts of tobacco control, Tax avoidance and evasion, Tobacco taxes revenues
Authors(s): Shu Wang, David Merriman, Ph.D., Frank J. Chaloupka, Ph.D.
Citation