| 来源类型 | Working Paper |
| 规范类型 | 论文 |
| The perverse effect of sin taxes: The rise of illicit white cigarettes | |
| Roger Bate; Cody Kallen; Aparna Mathur | |
| 发表日期 | 2017-09-13 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | Abstract Illicit white cigarettes are cigarettes that are legal in the country of production, but are illegally smuggled into other markets where no tax is paid. This paper analyzes whether taxes create a price wedge between legal and illicit cigarettes and thereby affect the availability and trade of illicit whites across markets. Through original, self-conducted point-of-sale surveys and discarded pack collections across 18 cities, we find that cigarette taxes significantly affect the market for illicit whites. Moreover, based on a smoker survey, we find that the illicit white market is supported by consumers willing to purchase illicit products for their reduced prices. It is beyond the scope of this paper to ascertain the optimal tax rates on cigarettes or the stringency of enforcement measures to reduce smoking rates (the desired health outcome). However, gaining a better understanding of the effects of taxes on illicit white trade and consumption is vital because our research suggests that current “sin taxes” drive illicit activity and therefore reduce the effectiveness of higher taxes in curbing the use of cigarettes. Read the full PDF here. |
| 主题 | Economics |
| 标签 | cigarettes ; Tax reform |
| URL | https://www.aei.org/research-products/working-paper/the-perverse-effect-of-sin-taxes-the-rise-of-illicit-white-cigarettes/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/207370 |
| 推荐引用方式 GB/T 7714 | Roger Bate,Cody Kallen,Aparna Mathur. The perverse effect of sin taxes: The rise of illicit white cigarettes. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| Kallen-Mathur-Bate-W（552KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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