메뉴 건너뛰기




Volumn 62, Issue 4, 2009, Pages 677-698

The incidence of tobacco taxation: Evidence from geographic micro-level data

Author keywords

[No Author keywords available]

Indexed keywords


EID: 76049109251     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2009.4.05     Document Type: Article
Times cited : (78)

References (36)
  • 1
    • 58849156104 scopus 로고    scopus 로고
    • Perfect competition, urbanization, and tax incidence in the retail gasoline market
    • Alm, James, Edward Sennoga, and Mark Skidmore, 2009. "Perfect Competition, Urbanization, and Tax Incidence in the Retail Gasoline Market." Economic Inquiry 47 (1), 118-134.
    • (2009) Economic Inquiry , vol.47 , Issue.1 , pp. 118-134
    • Alm, J.1    Sennoga, E.2    Skidmore, M.3
  • 2
    • 0042472014 scopus 로고    scopus 로고
    • Tax incidence in differentiated product oligopoly
    • Anderson, Simon, Andre de Palma, and Brent Kreider, 2001. "Tax Incidence in Differentiated Product Oligopoly." Journal of Public Economics 82 (2), 173-192.
    • (2001) Journal of Public Economics , vol.82 , Issue.2 , pp. 173-192
    • Anderson, S.1    De Palma, A.2    Kreider, B.3
  • 3
    • 84934562519 scopus 로고
    • Nonparametric tests of market structure: An application to the cigarette industry
    • Ashenfelter, Orley, and Daniel Sullivan, 1987. "Nonparametric Tests of Market Structure: An Application to the Cigarette Industry." Journal of Industrial Economics 35 (4), 483-498.
    • (1987) Journal of Industrial Economics , vol.35 , Issue.4 , pp. 483-498
    • Ashenfelter, O.1    Sullivan, D.2
  • 4
    • 0001546113 scopus 로고
    • Estimating dynamic demand for cigarettes using panel data: The effects of bootlegging, taxation and advertising reconsidered
    • Baltagi, Badi H., and Dan Levin, 1986. "Estimating Dynamic Demand for Cigarettes Using Panel Data: The Effects of Bootlegging, Taxation and Advertising Reconsidered." The Review of Economics and Statistics 68 (1), 148-155.
    • (1986) The Review of Economics and Statistics , vol.68 , Issue.1 , pp. 148-155
    • Baltagi, B.H.1    Levin, D.2
  • 5
    • 85011266042 scopus 로고
    • An empirical analysis of cigarette addiction
    • Becker, Gary S., Michael Grossman, and Kevin Murphy, 1994. "An Empirical Analysis of Cigarette Addiction." American Economic Review 84 (3), 396-418.
    • (1994) American Economic Review , vol.84 , Issue.3 , pp. 396-418
    • Becker, G.S.1    Grossman, M.2    Murphy, K.3
  • 6
    • 0009006608 scopus 로고    scopus 로고
    • Sales taxes and prices: An empirical analysis
    • Besley, Timothy, and Harvey S. Rosen, 1999. "Sales Taxes and Prices: An Empirical Analysis." National Tax Journal 52 (2), 157-178.
    • (1999) National Tax Journal , vol.52 , Issue.2 , pp. 157-178
    • Besley, T.1    Rosen, H.S.2
  • 7
    • 77956723980 scopus 로고    scopus 로고
    • The economics of smoking
    • Culyer, Anthony, and Joseph Newhouse (eds.), Elsevier, Amsterdam
    • Chaloupka, Frank J., and Kenneth E. Warner, 2000. "The Economics of Smoking." In Culyer, Anthony, and Joseph Newhouse (eds.), The Handbook of Health Economics, v.1 B, 1539-1627. Elsevier, Amsterdam.
    • (2000) The Handbook of Health Economics , vol.1 B , pp. 1539-1627
    • Chaloupka, F.J.1    Warner, K.E.2
  • 8
    • 1342269197 scopus 로고    scopus 로고
    • Incidence of federal and state gasoline taxes
    • Chouinard, Hayley, and Jeffrey M. Perloff, 2004. "Incidence of Federal and State Gasoline Taxes," Economic Letters 83 (1), 55-60.
    • (2004) Economic Letters , vol.83 , Issue.1 , pp. 55-60
    • Chouinard, H.1    Perloff, J.M.2
  • 9
    • 0035110251 scopus 로고    scopus 로고
    • Beyond illinois brick: The law and economics of cost pass-through in the ADM price fixing case
    • Cotterill, Ronald, Leonard Egan, and William Buckhold, 2001. "Beyond Illinois Brick: The Law and Economics of Cost Pass-Through in the ADM Price Fixing Case." Review of Industrial Organization 18 (1), 45-52.
    • (2001) Review of Industrial Organization , vol.18 , Issue.1 , pp. 45-52
    • Cotterill, R.1    Egan, L.2    Buckhold, W.3
  • 11
    • 0037946359 scopus 로고    scopus 로고
    • Health care and the public sector
    • Au-erbach, Alan J., and Martin Feldstein (eds.), Elsevier. Amsterdam
    • Cutler, David M., 2002. "Health Care and the Public Sector." In Au-erbach, Alan J., and Martin Feldstein (eds.), Handbook of Public Economics, 2145-2243. Elsevier. Amsterdam.
    • (2002) Handbook of Public Economics , pp. 2145-2243
    • Cutler, D.M.1
  • 12
    • 38249010218 scopus 로고
    • The comparison between Ad valorem and specific taxation under imperfect competition
    • Delipalla, Sophia, and Michael Keen, 1992. "The Comparison Between Ad Valorem and Specific Taxation Under Imperfect Competition." Journal of Public Economics 49 (3), 351-368.
    • (1992) Journal of Public Economics , vol.49 , Issue.3 , pp. 351-368
    • Delipalla, S.1    Keen, M.2
  • 13
    • 38949157657 scopus 로고    scopus 로고
    • $2.00 Gas! studying the effects of a gas tax moratorium
    • Doyle Jr., Joseph J., and Krislert Samphantharak, 2008. "$2.00 Gas! Studying the Effects of a Gas Tax Moratorium." Journal of Public Economics 92 (3-4), 869-884.
    • (2008) Journal of Public Economics , vol.92 , Issue.3-4 , pp. 869-884
    • Doyle, Jr.1    Joseph, J.2    Samphantharak, K.3
  • 14
    • 0002150895 scopus 로고    scopus 로고
    • Tobacco taxes and public policy to discourage smoking
    • Poterba, James M. (ed.), MIT Press, Cambridge, MA
    • Evans, William, Jeanne S. Ringel, and Diana Stech, 1999. "Tobacco Taxes and Public Policy to Discourage Smoking." In Poterba, James M. (ed.), Tax Policy and the Economy, 1-55. MIT Press, Cambridge, MA.
    • (1999) Tax Policy and the Economy , pp. 1-55
    • Evans, W.1    Ringel, J.S.2    Stech, D.3
  • 15
    • 67649378844 scopus 로고    scopus 로고
    • Tax incidence
    • Auerbach, Alan J., and Martin Feldstein (eds.), Elsevier, Amsterdam
    • Fullerton, Don, and Gilbert E. Metcalf, 2002. "Tax Incidence." In Auerbach, Alan J., and Martin Feldstein (eds.), Handbook of Public Economics, 1787-1872. Elsevier, Amsterdam.
    • (2002) Handbook of Public Economics , pp. 1787-1872
    • Fullerton, D.1    Metcalf, G.E.2
  • 16
    • 77954768589 scopus 로고    scopus 로고
    • The cigarette tax increase to finance SCHIP
    • Congressional Research Service, Washington, DC
    • Gravelle, Jane G., 2007. "The Cigarette Tax Increase to Finance SCHIP." CRS Report RS22681. Congressional Research Service, Washington, DC.
    • (2007) CRS Report RS22681
    • Gravelle, J.G.1
  • 17
    • 0347880449 scopus 로고
    • Cigarette taxes to fund health care reform: An economic analysis
    • Congressional Research Service, Washington, DC
    • Gravelle, Jane, and Dennis Zimmerman, 1994. "Cigarette Taxes to Fund Health Care Reform: An Economic Analysis." CRS Report 94214. Congressional Research Service, Washington, DC.
    • (1994) CRS Report 94214
    • Gravelle, J.1    Zimmerman, D.2
  • 18
    • 0035621462 scopus 로고    scopus 로고
    • Is addiction rational? Theory and evidence
    • Gruber, Jonathan, and Botond Koszegi, 2001. "Is Addiction Rational? Theory and Evidence." Quarterly Journal of Economics 116 (4), 1261-1303.
    • (2001) Quarterly Journal of Economics , vol.116 , Issue.4 , pp. 1261-1303
    • Gruber, J.1    Koszegi, B.2
  • 19
    • 0041887164 scopus 로고    scopus 로고
    • Estimating price elasticities when there is smuggling: The sensitivity of smoking to price in Canada
    • Gruber, Jonathan, Anindya Sen, and Mark Stabile, 2003. "Estimating Price Elasticities When There Is Smuggling: The Sensitivity of Smoking to Price in Canada." Journal of Health Economics 22 (5) 821-842.
    • (2003) Journal of Health Economics , vol.22 , Issue.5 , pp. 821-842
    • Gruber, J.1    Sen, A.2    Stabile, M.3
  • 20
    • 0002964720 scopus 로고
    • The 1983 increase in the federal cigarette excise tax
    • Summers, Lawrence H. (ed.), MIT Press, Cambridge, MA
    • Harris, Jeffrey E., 1987. "The 1983 Increase in the Federal Cigarette Excise Tax." In Summers, Lawrence H. (ed.), Tax Policy and the Economy, 87-111. MIT Press, Cambridge, MA.
    • (1987) Tax Policy and the Economy , pp. 87-111
    • Harris, J.E.1
  • 21
    • 0030219386 scopus 로고    scopus 로고
    • Do cigarette producers price-discriminate by state? An empirical analysis of local cigarette pricing and taxation
    • Keeler, Theodore E., Teh-wei Hu, Paul G. Barnett, Willard G. Manning, and Hai-Yen Sung, 1996. "Do Cigarette Producers Price-Discriminate by State? An Empirical Analysis of Local Cigarette Pricing and Taxation." Journal of Health Economics 15 (4), 499-512.
    • (1996) Journal of Health Economics , vol.15 , Issue.4 , pp. 499-512
    • Keeler, T.E.1    Teh-Wei, H.2    Barnett, P.G.3    Manning, W.G.4    Hai-Yen, S.5
  • 22
    • 33747439689 scopus 로고    scopus 로고
    • Are alcohol tax hikes fully passed through to prices? Evidence from Alaska
    • Kenkel, Donald S., 2005. "Are Alcohol Tax Hikes Fully Passed Through to Prices? Evidence from Alaska." American Economic Review Papers and Proceedings 95 (2), 273-277.
    • (2005) American Economic Review Papers and Proceedings , vol.95 , Issue.2 , pp. 273-277
    • Kenkel, D.S.1
  • 23
    • 43949103055 scopus 로고    scopus 로고
    • How far to the border?: The extent and impact of cross-border casual cigarette smuggling
    • Lovenheim Michael F., 2008. "How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling." National Tax Journal 61 (1), 7-33.
    • (2008) National Tax Journal , vol.61 , Issue.1 , pp. 7-33
    • Lovenheim, M.F.1
  • 26
    • 0004457889 scopus 로고
    • Lifetime incidence and the distribution burden of excise taxes
    • Poterba, James M., 1989. "Lifetime Incidence and the Distribution Burden of Excise Taxes" American Economic Review 79 (2), 325-331.
    • (1989) American Economic Review , vol.79 , Issue.2 , pp. 325-331
    • Poterba, J.M.1
  • 27
    • 0010191464 scopus 로고    scopus 로고
    • Retail price reactions to changes in state and local sales taxes
    • Poterba, James M., 1996. "Retail Price Reactions to Changes in State and Local Sales Taxes." National Tax Journal 49 (2), 165-176.
    • (1996) National Tax Journal , vol.49 , Issue.2 , pp. 165-176
    • Poterba, J.M.1
  • 28
    • 42149154771 scopus 로고    scopus 로고
    • Price competition in U.S. brewing
    • Rojas, Christian, 2008. "Price Competition in U.S. Brewing." Journal of Industrial Economics 56 (1), 1-31.
    • (2008) Journal of Industrial Economics , vol.56 , Issue.1 , pp. 1-31
    • Rojas, C.1
  • 29
    • 0040497515 scopus 로고
    • The social security cost of smoking
    • Wise, David (ed.), University of Chicago Press, Chicago
    • Shoven, John B., Jeffrey O. Sundberg, and John P. Bunker, 1989. "The Social Security Cost of Smoking." In Wise, David (ed.), Economics of Aging, 231-251. University of Chicago Press, Chicago.
    • (1989) Economics of Aging , pp. 231-251
    • Shoven, J.B.1    Sundberg, J.O.2    Bunker, J.P.3
  • 31
    • 13844296375 scopus 로고    scopus 로고
    • Cigarette tax avoidance and evasion
    • Stehr, Mark, 2005. "Cigarette Tax Avoidance and Evasion." Journal of Health Economics 24 (2), 278-297.
    • (2005) Journal of Health Economics , vol.24 , Issue.2 , pp. 278-297
    • Stehr, M.1
  • 32
    • 0001563173 scopus 로고
    • Effects of an increase in the federal excise tax on cigarettes
    • Sumner, Daniel A., and Michael K. Wohlgenant, 1985. "Effects of an Increase in the Federal Excise Tax on Cigarettes." American Journal of Agricultural Economics 67 (2), 235-242.
    • (1985) American Journal of Agricultural Economics , vol.67 , Issue.2 , pp. 235-242
    • Sumner, D.A.1    Wohlgenant, M.K.2
  • 33
    • 0003275946 scopus 로고
    • Cigarette taxation and the social consequences of smoking
    • Poterba, James M. (ed.), MIT Press, Cambridge, MA
    • Viscusi, Kip W, 1995. "Cigarette Taxation and the Social Consequences of Smoking." In Poterba, James M. (ed.), Tax Policy and the Economy, 51-101. MIT Press, Cambridge, MA.
    • (1995) Tax Policy and the Economy , pp. 51-101
    • Viscusi, K.W.1
  • 35
    • 44949183046 scopus 로고    scopus 로고
    • The mortality cost to smokers
    • National Bureau of Economics Research, Cambridge, MA
    • Viscusi, Kip W., and Joni Hersch, 2008. "The Mortality Cost to Smokers." NBER Working Paper No. 13599. National Bureau of Economics Research, Cambridge, MA.
    • (2008) NBER Working Paper No. 13599
    • Viscusi, K.W.1    Hersch, J.2
  • 36


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.