Does smoke cross the border? Cigarette tax avoidance in France
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- Christian Ben Lakhdar & Nicolas Gérard Vaillant & François-charles Wolff, 2015. "Does smoke cross the border? Cigarette tax avoidance in France," Post-Print hal-01533553, HAL.
References listed on IDEAS
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More about this item
KeywordsCigarette sales; Cross-border shopping; Difference-in-differences estimation;
- I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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