Jump to ContentJump to Main Navigation
Show Summary Details
More options …

Auriol, Emmanuelle

The B.E. Journal of Economic Analysis & Policy

Editor-in-Chief: Jürges, Hendrik / Ludwig, Sandra

Ed. by Brunner, Johann / Fleck, Robert / Mendola, Mariapia / Requate, Till / Schirle, Tammy / de Vries, Frans / Zulehner, Christine

4 Issues per year


IMPACT FACTOR 2017: 0.306
5-year IMPACT FACTOR: 0.492

CiteScore 2017: 0.50

SCImago Journal Rank (SJR) 2017: 0.414
Source Normalized Impact per Paper (SNIP) 2017: 0.531

Online
ISSN
1935-1682
See all formats and pricing
More options …
Volume 8, Issue 1

Issues

Volume 6 (2006)

Volume 4 (2004)

Volume 2 (2002)

Volume 1 (2001)

Crossing the Line: Direct Estimation of Cross-Border Cigarette Sales and the Effect on Tax Revenue

Lesley Chiou / Erich Muehlegger
Published Online: 2008-12-06 | DOI: https://doi.org/10.2202/1935-1682.2027

Abstract

Differences in excise taxes across jurisdictions create incentives for consumers to cross the border and to purchase in lower-tax jurisdictions. This paper introduces a discrete choice model to examine tax avoidance and state border crossing in the market for cigarettes. We exploit a rich dataset of consumer location choices and demographics to estimate a consumer's tradeoff between distance and price when choosing a location to maximize utility. Using the estimates from our location and demand models, we reconsider a recent public policy issue among states and simulate tax avoidance under alternative cigarette excise tax levels.

Keywords: state cigarette taxation; tax avoidance; cross border sales

About the article

Published Online: 2008-12-06


Citation Information: The B.E. Journal of Economic Analysis & Policy, Volume 8, Issue 1, ISSN (Online) 1935-1682, DOI: https://doi.org/10.2202/1935-1682.2027.

Export Citation

©2011 Walter de Gruyter GmbH & Co. KG, Berlin/Boston.Get Permission

Citing Articles

Here you can find all Crossref-listed publications in which this article is cited. If you would like to receive automatic email messages as soon as this article is cited in other publications, simply activate the “Citation Alert” on the top of this page.

[1]
David-Jan Jansen and Nicole Jonker
Energy Economics, 2018, Volume 74, Page 143
[2]
James E. Prieger and Jonathan Kulick
Economic Inquiry, 2018
[3]
Andrew Nicholson, Tracy M. Turner, and Eduardo Alvarado
Public Finance Review, 2016, Volume 44, Number 3, Page 311
[4]
Christopher S. Carpenter and Michael T. Mathes
Public Finance Review, 2016, Volume 44, Number 3, Page 291
[5]
James M. Bishop
American Journal of Health Economics, 2017, Page 1
[6]
Elizabeth Mumford, Joe G Gitchell, Tara Kelley-Baker, and Eduardo Romano
Substance Use & Misuse, 2011, Volume 46, Number 4, Page 466
[7]
Erik Nesson
Health Economics, 2017, Volume 26, Number 2, Page 206
[8]
Francis Markham, Bruce Doran, and Martin Young
Growth and Change, 2014, Volume 45, Number 1, Page 60
[9]
Philip DeCicca, Donald Kenkel, and Feng Liu
Journal of Health Economics, 2013, Volume 32, Number 6, Page 1130
[10]
Justin Marion and Erich Muehlegger
Journal of Public Economics, 2011, Volume 95, Number 9-10, Page 1202

Comments (0)

Please log in or register to comment.
Log in