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Do Cigarette Excise Tax Rates Maximize Revenue?

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Author Info
Merriman, David

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Abstract

James Buchanan and Dwight Lee (1982) suggest that politicians choose tax rates on the positively sloped segment of the short-run rate-revenue curve but the negatively sloped segment of the long-run curve. This paper uses recent estimates of the slope of the cigarette demand curve by Gary S. Becker, Michael Grossman, and Kevin M. Murphy (1994) to test the hypothesis. Becker, Grossman, and Murphy's parameter estimates combined with state-by-state data on key variables yields strong evidence against the hypothesis and instead suggests that marginal revenues from cigarette excise taxes are positive in every state. Copyright 1994 by Oxford University Press.

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Publisher Info
Article provided by Oxford University Press in its journal Economic Inquiry.

Volume (Year): 32 (1994)
Issue (Month): 3 (July)
Pages: 419-28
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Handle: RePEc:oup:ecinqu:v:32:y:1994:i:3:p:419-28

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  1. David M. Cutler & Jonathan Gruber & Raymond S. Hartman & M.B. Landrum, J. Newhouse & Meredith B. Rosenthal, 2000. "The Economic Impacts of the Tobacco Settlement," NBER Working Papers 7760, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Frank J. Chaloupka & Henry Wechsler, 1995. "Price, Tobacco Control Policies and Smoking Among Young Adults," NBER Working Papers 5012, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. Frank J. Chaloupka & Michael Grossman, 1996. "Price, Tobacco Control Policies and Youth Smoking," NBER Working Papers 5740, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Bulow, Jeremy I & Klemperer, Paul, 1999. "The Tobacco Deal," CEPR Discussion Papers 2125, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    Other versions:
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