A Note on Estimating Cross-Border Effects of State Cigarette Taxes

R. Morris Coats

National Tax Journal, 1995, vol. 48, issue 4, 573-84

Abstract: Cross-section, time-series data (for the 48 contiguous U.S. states and the District of Columbia, 1964-86) are analyzed to determine the sales response to cigarette taxes. Finds that 80 percent of the sales response to state cigarette taxes is attributable to cross-border sales.

Date: 1995
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Citations: View citations in EconPapers (42)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:4:p:573-84

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