Cigarette Taxes and How Youths Obtain Cigarettes

Benjamin Hansen, Daniel I. Rees and Joseph J. Sabia

National Tax Journal, 2013, vol. 66, issue 2, 371-394

Abstract: Using state Youth Risk Behavior Survey data for the period 1995–2011, we examine the relationship between state cigarette taxes and how high school students obtain their cigarettes. Our estimates suggest that, among respondents under age 18, higher cigarette taxes reduce smoking participation primarily through thirdparty purchases, an important component of the secondary market. We also find that, among respondents age 18 and older, cigarette taxes are negatively related to purchasing cigarettes directly from a commercial establishment. Finally, we find that cigarette taxes are essentially unrelated to borrowing. JEL Codes: I10, I12

Date: 2013
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:66:y:2013:i:2:p:371-394

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