Oligopoly structure and the incidence of cigarette excise taxes
نویسندگان
چکیده
منابع مشابه
The effects of excise taxes and regulations on cigarette smoking.
We estimate a generalized linear model to examine adult and teenage cigarette demand. Out analysis focuses on the extent to which excise taxes and regulations restricting smoking in public places affect cigarette consumption. The adult results indicate that the price elasticity of demand is unstable over time, ranging from 0.06 in 1970 to -0.23 in 1985. These estimates are lower than most found...
متن کاملTax incidence when individuals are time-inconsistent: the case of cigarette excise taxes
One of the most cogent criticisms of excise taxes is their regressivity, with lower income groups spending a much larger share of their income on goods such as cigarettes than do higher income groups. We argue that traditional quantity-based measures of incidence are only appropriate under a very restrictive ‘‘time-consistent’’ model of consumption of sin goods. A model that is much more consis...
متن کاملExcise tax avoidance: the case of state cigarette taxes.
We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border...
متن کاملLifetime Incidence and the Distributional Burden of Excise Taxes
Lifetime income is less variable than annual household income, since the latter reflects transitory shocks to wages, family status, and employment. This implies that lowincome households in one year have some chance of being higherincome households in other years, and significantly affects the estimated distributional burden of excise taxes. This paper shows that household expenditures on gasol...
متن کاملImplications of raising cigarette excise taxes in Peru.
Objective To assess how raising cigarette excise taxes in Peru might impact cigarette consumption, and to determine if higher taxes would be regressive. Methods Total demand price elasticity was estimated by income groups using two datasets: quarterly time-series data from 1993 - 2012 and data from a cross-sectional survey of income and expenses conducted in 2008 - 2009 . A functional form of...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 1995
ISSN: 0047-2727
DOI: 10.1016/0047-2727(95)80006-u