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

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  • Coats, R. Morris

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.

Suggested Citation

  • Coats, R. Morris, 1995. "A Note on Estimating Cross-Border Effects of State Cigarette Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 573-584, December.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:4:p:573-84
    DOI: 10.1086/NTJ41789173
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    References listed on IDEAS

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    1. Barzel, Yoram, 1976. "An Alternative Approach to the Analysis of Taxation," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1177-1197, December.
    2. Peterson, D.E. & Zeger, S.L. & Remington, P.L. & Anderson, H.A., 1992. "The effect of state cigarette tax increases on cigarette sales, 1955 to 1988," American Journal of Public Health, American Public Health Association, vol. 82(1), pages 94-96.
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