A NOTE ON ESTIMATING CROSS-BORDER EFFECTS OF STATE CIGARETTE TAXES
- 1 December 1995
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 48 (4) , 573-584
- https://doi.org/10.1086/ntj41789173
Abstract
Cross-border sales of cigarettes reduce the revenue from state cigarette taxes. Two Advisory Commission on Intergovernmental Relations (1977, 1985) studies estimate the cross-border effect by compa...Keywords
This publication has 3 references indexed in Scilit:
- The effect of state cigarette tax increases on cigarette sales, 1955 to 1988.American Journal of Public Health, 1992
- The effects of excise taxes and regulations on cigarette smokingJournal of Health Economics, 1991
- "Health Scare," Excise Taxes and Advertising Ban in the Cigarette Demand and SupplySouthern Economic Journal, 1985