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In: Information economics and policy, Band 25, Heft 2, S. 61-69
ISSN: 0167-6245
In: Eastern economic journal: EEJ, Band 38, Heft 2, S. 210-222
ISSN: 1939-4632
In: The B.E. journal of economic analysis & policy, Band 8, Heft 1
ISSN: 1935-1682
Abstract
Differences in excise taxes across jurisdictions create incentives for consumers to cross the border and to purchase in lower-tax jurisdictions. This paper introduces a discrete choice model to examine tax avoidance and state border crossing in the market for cigarettes. We exploit a rich dataset of consumer location choices and demographics to estimate a consumer's tradeoff between distance and price when choosing a location to maximize utility. Using the estimates from our location and demand models, we reconsider a recent public policy issue among states and simulate tax avoidance under alternative cigarette excise tax levels.
In: The B.E. Journal of Economic Analysis & Policy (Contributions), Band 8, Heft 48
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In: NBER Working Paper No. w26982
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Working paper
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Working paper
In: NBER Working Paper No. w25223
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Working paper
In: NBER Working Paper No. w23815
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Working paper
In: MIT Sloan Research Paper No. 6925-23
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In: Journal of Economics & Management Strategy, Band 26, Heft 4, S. 782-805
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In: NBER Working Paper No. w21404
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In: Information economics and policy, Band 52, S. 100867
ISSN: 0167-6245
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