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来源类型Working Paper
规范类型报告
DOI10.3386/w4763
来源IDWorking Paper 4763
Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Government Intervention
Marie C. Thursby; Jerry G. Thursby
发表日期1994-06-01
出版年1994
语种英语
摘要In this paper, we develop and estimate a model of commercial smuggling in which some, but not all, firms smuggle a portion of the cigarettes they sell. The model is used to examine the effects on interstate cigarette smuggling of the Contraband Cigarette Act and a change in the federal excise tax. We find that both policies have unintentional effects. While the Contraband Cigarette Act was imposed to reduce interstate smuggling, we find it had the opposite effect. In contrast, an increase in the federal tax is not intended to affect smuggling, but we find it increases the portion of cigarette sales that is commercially smuggled.
主题Public Economics ; Taxation ; Other ; Law and Economics
URLhttps://www.nber.org/papers/w4763
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/562166
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Marie C. Thursby,Jerry G. Thursby. Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Government Intervention. 1994.
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