메뉴 건너뛰기




Volumn 24, Issue 2, 2005, Pages 277-297

Cigarette tax avoidance and evasion

Author keywords

BRFSS; Cigarette smuggling; State cigarette tax; Tax avoidance

Indexed keywords

CONSUMPTION BEHAVIOR; SMUGGLING; TAX SYSTEM;

EID: 13844296375     PISSN: 01676296     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jhealeco.2004.08.005     Document Type: Article
Times cited : (90)

References (27)
  • 1
    • 0000795567 scopus 로고
    • Quasi-experimental price elasticities of cigarette demand and the bootlegging effect
    • B.H. Baltagi, and R. Goel Quasi-experimental price elasticities of cigarette demand and the bootlegging effect American Journal of Agricultural Economics 69 4 1987 750 754
    • (1987) American Journal of Agricultural Economics , vol.69 , Issue.4 , pp. 750-754
    • Baltagi, B.H.1    Goel, R.2
  • 2
    • 0001546113 scopus 로고
    • Estimating dynamic demand for cigarettes using panel data: The effects of bootlegging, taxation, and advertising reconsidered
    • B.H. Baltagi, and D. Levin Estimating dynamic demand for cigarettes using panel data: the effects of bootlegging, taxation, and advertising reconsidered Review of Economics and Statistics 48 1986 148 155
    • (1986) Review of Economics and Statistics , vol.48 , pp. 148-155
    • Baltagi, B.H.1    Levin, D.2
  • 3
    • 0000270312 scopus 로고
    • Oligopoly structure and the incidence of cigarette taxes
    • P.G. Barnett, K. Keeler, and T.H. Hu Oligopoly structure and the incidence of cigarette taxes Journal of Public Economics 57 3 1995 457 470
    • (1995) Journal of Public Economics , vol.57 , Issue.3 , pp. 457-470
    • Barnett, P.G.1    Keeler, K.2    Hu, T.H.3
  • 4
    • 77956723980 scopus 로고    scopus 로고
    • The economics of smoking
    • Elsevier Science North Holland
    • F. Chaloupka, and K.E. Warner The economics of smoking Handbook of Health Economics 1B 2000 Elsevier Science North Holland pp. 1539-1627
    • (2000) Handbook of Health Economics , vol.1
    • Chaloupka, F.1    Warner, K.E.2
  • 5
    • 0030738531 scopus 로고    scopus 로고
    • Price, tobacco control policies, and smoking among young adults
    • F. Chaloupka, and H. Wechsler Price, tobacco control policies, and smoking among young adults Journal of Health Economics 16 3 1997 359 373
    • (1997) Journal of Health Economics , vol.16 , Issue.3 , pp. 359-373
    • Chaloupka, F.1    Wechsler, H.2
  • 6
    • 0012606470 scopus 로고
    • A note on estimating cross-border effects of state cigarette taxes
    • R.M. Coats A note on estimating cross-border effects of state cigarette taxes National Tax Journal 48 4 1995 573 584
    • (1995) National Tax Journal , vol.48 , Issue.4 , pp. 573-584
    • Coats, R.M.1
  • 8
    • 0002150895 scopus 로고    scopus 로고
    • Tobacco taxes and public policy to discourage smoking
    • M. James Poterba 13 ed. MIT Press for the National Bureau of Economic Research Cambridge
    • W.N. Evans, J. Ringel, and D. Stech Tobacco taxes and public policy to discourage smoking M. James Poterba Tax Policy and the Economy 13 ed. 1999 MIT Press for the National Bureau of Economic Research Cambridge 1 55
    • (1999) Tax Policy and the Economy , pp. 1-55
    • Evans, W.N.1    Ringel, J.2    Stech, D.3
  • 9
    • 0030739499 scopus 로고    scopus 로고
    • Taxation, smuggling, and the demand for cigarettes in Canada: Evidence from Time Series Data
    • J.W. Galbraith, and M. Kaiserman Taxation, smuggling, and the demand for cigarettes in Canada: evidence from Time Series Data Journal of Health Economics 16 3 1997 287 301
    • (1997) Journal of Health Economics , vol.16 , Issue.3 , pp. 287-301
    • Galbraith, J.W.1    Kaiserman, M.2
  • 10
    • 0004296209 scopus 로고    scopus 로고
    • 4th ed. Prentice Hall Upper Saddle River, New Jersey
    • W. Greene Econometric Analysis 4th ed. 2000 Prentice Hall Upper Saddle River, New Jersey
    • (2000) Econometric Analysis
    • Greene, W.1
  • 11
    • 0035621462 scopus 로고    scopus 로고
    • Is addiction rational? Theory and evidence
    • J. Gruber, and B. Koszegi Is addiction rational? Theory and evidence Quarterly Journal of Economics 116 4 2001 1261 1303
    • (2001) Quarterly Journal of Economics , vol.116 , Issue.4 , pp. 1261-1303
    • Gruber, J.1    Koszegi, B.2
  • 12
    • 0041887164 scopus 로고    scopus 로고
    • Estimating price elasticities when there is smuggling
    • J. Gruber, A. Sen, and M. Stabile Estimating price elasticities when there is smuggling Journal of Health Economics 22 5 2003 821 842
    • (2003) Journal of Health Economics , vol.22 , Issue.5 , pp. 821-842
    • Gruber, J.1    Sen, A.2    Stabile, M.3
  • 13
  • 14
    • 0030219386 scopus 로고    scopus 로고
    • Do cigarette producers price discriminate by state? An empirical analysis of local cigarette pricing and taxation
    • T. Keeler Do cigarette producers price discriminate by state? An empirical analysis of local cigarette pricing and taxation Journal of Health Economics 15 4 1996 499 512
    • (1996) Journal of Health Economics , vol.15 , Issue.4 , pp. 499-512
    • Keeler, T.1
  • 15
    • 0020168448 scopus 로고
    • The potential for using excise taxes to reduce smoking
    • E. Lewit, and D. Coate The potential for using excise taxes to reduce smoking Journal of Health Economics 1 1982 121 145
    • (1982) Journal of Health Economics , vol.1 , pp. 121-145
    • Lewit, E.1    Coate, D.2
  • 17
  • 18
    • 84977334666 scopus 로고
    • The demand for cigarette smuggling
    • R.P. Saba The demand for cigarette smuggling Economic Inquiry 33 2 1995 189 202
    • (1995) Economic Inquiry , vol.33 , Issue.2 , pp. 189-202
    • Saba, R.P.1
  • 19
    • 0038157100 scopus 로고    scopus 로고
    • Interstate cigarette bootlegging: Extent, revenue losses, and effects of Federal intervention
    • J.G. Thursby, and M. Thursby Interstate cigarette bootlegging: extent, revenue losses, and effects of Federal intervention National Tax Journal 53 1 2000 59 77
    • (2000) National Tax Journal , vol.53 , Issue.1 , pp. 59-77
    • Thursby, J.G.1    Thursby, M.2
  • 20
    • 84873566721 scopus 로고
    • Possible increases in the underreporting of cigarette consumption
    • K.E. Warner Possible increases in the underreporting of cigarette consumption Journal of the American Statistical Association 73 362 1978 314 318
    • (1978) Journal of the American Statistical Association , vol.73 , Issue.362 , pp. 314-318
    • Warner, K.E.1
  • 21
    • 0001475819 scopus 로고
    • Cigarette excise taxation and interstate smuggling: An assessment of recent activity
    • K.E. Warner Cigarette excise taxation and interstate smuggling: an assessment of recent activity National Tax Journal 35 4 1982 483 489
    • (1982) National Tax Journal , vol.35 , Issue.4 , pp. 483-489
    • Warner, K.E.1
  • 22
    • 0025757201 scopus 로고
    • The effect of excise taxes and regulations on cigarette smoking
    • J. Wasserman The effect of excise taxes and regulations on cigarette smoking Journal of Health Economics 10 1 1991 43 64
    • (1991) Journal of Health Economics , vol.10 , Issue.1 , pp. 43-64
    • Wasserman, J.1
  • 23
    • 0034114701 scopus 로고    scopus 로고
    • The impact of clean Indoor-Air Laws and cigarette smuggling on demand for cigarettes: An empirical model
    • A. Yurekli, and P. Zhang The impact of clean Indoor-Air Laws and cigarette smuggling on demand for cigarettes: an empirical model Health Economics 9 2000 159 170
    • (2000) Health Economics , vol.9 , pp. 159-170
    • Yurekli, A.1    Zhang, P.2
  • 24
    • 0348122183 scopus 로고    scopus 로고
    • Youth smoking in the US: Evidence and implications
    • J. Zinman, and J. Gruber Youth smoking in the US: evidence and implications NBER Working Paper 7780 2000
    • (2000) NBER Working Paper , vol.7780
    • Zinman, J.1    Gruber, J.2
  • 26
    • 85030821385 scopus 로고    scopus 로고
    • Smuggling, the new frontier in the war against tobacco
    • July 31
    • Newsweek, 2000. Smuggling, the new frontier in the war against tobacco. July 31, pp. 71-74.
    • (2000) Newsweek , pp. 71-74
  • 27
    • 85030829058 scopus 로고    scopus 로고
    • Last minute bill would require Indian tribes to place tax on cigarette sales
    • March 10, 2000.
    • Seattle Times, 2000. Last minute bill would require Indian tribes to place tax on cigarette sales. March 10, 2000.
    • (2000) Seattle Times


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.