Estimating cigarette tax avoidance and evasion
Evidence from a national sample of littered packs
Bibliographic Data
| ID | 15305779 |
|---|---|
| Authors | Dianne C Barker (0000-0003-3676-9148, corresponding author), Shu Wang (0009-0009-1730-2316, Michigan State University), David Merriman (0000-0001-7075-1502, University of Illinois Chicago), Andrew Crosby (0000-0002-5565-7304, Pace University), Elissa A Resnick (University of Illinois Chicago), Frank J Chaloupka (0000-0003-4048-4065, University of Illinois Chicago) |
| Year | 2016 |
| Volume | 25 |
| Issue | Suppl 1 |
| Pages | i38-i43 |
| Publication date | 2016-10-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Tobacco Control (JOURNAL) |
| Journal identifiers | ISSN: 0964-4563 • E-ISSN: 1468-3318 |
| Publisher | BMJ (PUBLISHER • GB) |
| DOI | 10.1136/tobaccocontrol-2016-053012 |
| PMID | 27697946 |
| OpenAlex | W2528800918 |
| Language | EN |
| Citations received | 9 |
| References cited | 14 |
We present the first academic national study of tax non-compliance using littered cigarette packs. We demonstrate the feasibility of meaningful large-scale data collection using this methodology and document considerable variation in tax non-compliance across areas, suggesting that both policy differences and geography may be important in control of illicit tobacco use. Given the geography of open borders among countries with varying tax rates, this simple methodology may be appropriate to estimate tax non-compliance in countries that use tax stamps or other pack markings, such as health warnings
Business · Data collection · Environmental health · Geography · Neighbourhood (mathematics · Public health · Sample (material · Statistics · Tobacco control · Medicine · Smoking Behavior and Cessation · Taxation and Compliance Studies
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| Unique citing works | 9 |
|---|---|
| Citations per year | 1,29 |
| Citation span | 2019 - 2025 (7) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 9 |