Playing With Fire Cigarettes, Taxes, and Competition from the Internet

被引：63

作者：

Goolsble, Austan ^{[1
,2
,3
]}

Lovenheim, Michael F. ^{[4
]}

Slemrod, Joel ^{[2
,5
]}

机构：

[1] Univ Chicago, Grad Sch Business, Chicago, IL 60637 USA

[2] Natl Bur Econ Res, Cambridge, MA 02138 USA

[3] Amer Bar Assoc, Chicago, IL 60611 USA

[4] Cornell Univ, Dept Policy Anal & Management, Ithaca, NY 14853 USA

[5] Univ Michigan, Ross Sch Business, Ann Arbor, MI 48109 USA

来源：

AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY | 2010年 / 2卷 / 01期

关键词：

SMOKING; IMPACT; TAXATION; BORDER; EXTENT;

D O I：

10.1257/pol.2.1.131

中图分类号：

F [经济];

学科分类号：

02 ;

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, this 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

引用

页码：131 / 154

页数：24