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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w4763 |
来源ID | Working 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 |
URL | https://www.nber.org/papers/w4763 |
来源智库 | National Bureau of Economic Research (United States) |
引用统计 | |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562166 |
推荐引用方式 GB/T 7714 | Marie C. Thursby,Jerry G. Thursby. Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Government Intervention. 1994. |
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 | ||
w4763.pdf(999KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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