| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15612 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w15612 |
| 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/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. |
| 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 | ||
| w15612.pdf（207KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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