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

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.

Citation

Coats, R. Morris (1995), A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal, 48:4, pp. 573-84