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 / Economic impact of tobacco control / Impact on demand / Impact on the poor / Jobs and productivity / Tax and price / Tax avoidance and evasion / Tax levels and structure / Tobacco taxes revenues
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