| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w22577 |
| 来源ID | Working Paper 22577 |
| Relative Tax Rates, Proximity and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs | |
| Shu Wang; David Merriman; Frank J. Chaloupka | |
| 发表日期 | 2016-08-25 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | We analyze data about cigarette tax compliance from the first national scale littered cigarette packs collection. We code each pack based on whether an appropriate tax had been paid at the location where it was found. Noncompliance across our 132 sample communities ranges from zero to one hundred percent with an appropriately weighted mean of 21 percent. We provide evidence that noncompliance is due to both cross-border shopping and cigarette trafficking. OLS and binomial logit regressions demonstrate that the financial incentive for non-compliance is the most important explanatory variable and has a statistically and quantitatively significant impact on noncompliance. |
| 主题 | Public Economics ; Taxation ; Health, Education, and Welfare ; Health |
| URL | https://www.nber.org/papers/w22577 |
| 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/580251 |
| 推荐引用方式 GB/T 7714 | Shu Wang,David Merriman,Frank J. Chaloupka. Relative Tax Rates, Proximity and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs. 2016. |
| 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 | ||
| w22577.pdf（777KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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