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来源类型Working Paper
规范类型报告
DOI10.3386/w15612
来源IDWorking Paper 15612
Playing With Fire: Cigarettes, Taxes and Competition From the Internet
Austan Goolsbee; Michael Lovenheim; Joel B. Slemrod
发表日期2009-12-23
出版年2009
语种英语
摘要This paper documents the rise of the Internet as a source of state-tax-free cigarettes and its impact on taxed sales elasticities. Using data on cigarette tax rates, taxable cigarette sales and individual smoking rates by state from 1980 to 2005 merged with data on Internet penetration, the paper documents that there has been a substantial increase in the sensitivity of taxable cigarette sales to state tax rates that is correlated with the rise of Internet usage within states. The estimates imply that the increased sensitivity from cigarette smuggling over the Internet has lessened the revenue generating potential of cigarette tax increases significantly, although states are still far from the revenue-maximizing tax rates.
主题Public Economics ; Taxation
URLhttps://www.nber.org/papers/w15612
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/573287
推荐引用方式
GB/T 7714
Austan Goolsbee,Michael Lovenheim,Joel B. Slemrod. Playing With Fire: Cigarettes, Taxes and Competition From the Internet. 2009.
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