Excise Tax Avoidance: The Case of State Cigarette Taxes
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下载链接：
https://www.nber.org/papers/w15941
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资源简介：
In this paper we contribute new empirical results about consumers' decisions to avoid cigarette excise taxes, and a new applied welfare economic analysis of optimal excise taxation with tax avoidance. We examine direct measures of consumer excise tax avoidance in novel individual-level data from the
提供机构：
美国国家经济研究局
创建时间：
2010-04-01
