ArticleJournal of health economics2013
Excise tax avoidance: the case of state cigarette taxes.
Article in Journal of health economics, 2013. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 22 papers.
What it found
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Who cites it
22 citing papers in PubMed.
- Illegal markets for cigarettes and e-cigarettes.Proceedings of the National Academy of Sciences of the United States of America · 2026Article
- Economic and econometric methods to measure the illicit tobacco trade: A scoping review.PLOS global public health · 2026Article
- Facilitators and barriers of implementing sin-tax policies: a scoping review.BMC public health · 2025Article
- Cross-State Border Nicotine Vaping Products Purchase-Early Evidence From State Emergency Sales Restrictions in 2019.Nicotine & tobacco research : official journal of the Society for Research on Nicotine and Tobacco · 2024Article
- The Economics of Tobacco Regulation: A Comprehensive Review.Journal of economic literature · 2022Article
- The health and economic impact of the Tobacco 21 Law in El Paso County, Texas: A modeling study.Preventive medicine reports · 2022Article
- Quantile regression of tobacco tax pass-through in the UK 2013-2019. How have manufacturers passed through tax changes for different tobacco products?Tobacco control · 2021Article
- Impacts of local public smoking bans on smoking behaviors and tobacco smoke exposure.Health economics · 2021Article
- Article
- Implementation of the First US Sugar-Sweetened Beverage Tax in Berkeley, CA, 2015-2019.American journal of public health · 2020Article
- Differences in nicotine dependence, smoke exposure and consumer characteristics between smokers of machine-injected roll-your-own cigarettes and factory-made cigarettes.Drug and alcohol dependence · 2018Article
- The impact of a federal cigarette minimum pack price policy on cigarette use in the USA.Tobacco control · 2018Article
- Cross-border purchasing of cigarettes among smokers in Six Countries of the EUREST-PLUS ITC Europe Surveys.Tobacco induced diseases · 2018Article
- Exploring Impacts of Taxes and Hospitality Bans on Cigarette Prices and Smoking Prevalence Using a Large Dataset of Cigarette Prices at Stores 2001-2011, USA.International journal of environmental research and public health · 2017Article
- Have higher cigarette taxes in the United States discouraged smoking? A review of data from 1999-2013.Tobacco prevention & cessation · 2017Article
- Does smoke cross the border? Cigarette tax avoidance in France.The European journal of health economics : HEPAC : health economics in prevention and care · 2016Article
- Comparing projected impacts of cigarette floor price and excise tax policies on socioeconomic disparities in smoking.Tobacco control · 2016Article
- Article
- Excise tax avoidance: the case of state cigarette taxes.Journal of health economics · 2013Article
- Article
Corrections and comments
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Authors and funding
3 authors.
Funding
Abstract
We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes.
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Registered trials
Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.