Playing With Fire Cigarettes, Taxes, and Competition from the Internet
Playing With Fire Cigarettes, Taxes, and Competition from the Internet
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DOI：
10.1257/pol.2.1.131
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发表时间：
2010-02-01
影响因子：
5.3
通讯作者：
Slemrod, Joel
中科院分区：
文献类型：
--
作者：
Goolsble, Austan;Lovenheim, Michael F.;Slemrod, Joel
本文记录了互联网作为州免税卷烟来源的兴起及其对征税销售弹性的影响。使用1980年至2005年各州卷烟税率、应税卷烟销售和个人吸烟率的数据，并结合互联网渗透率的数据，这篇论文证明，应税卷烟销售对州税率的敏感性大幅增加，这与卷烟价格的上涨有关。这些估计表明，通过互联网走私香烟的敏感性增加，大大降低了增加香烟税的创收潜力，尽管各州距离收入最大化的税率还很远。
This paper documents the rise of the Internet as a source of state tax-free cigarettes and its impact on taxed sales elasticities Using data on cigarette tax rates, taxable cigarette sales and individual smoking rates by state from 1980 to 2005 merged with data on Internet penetration, this paper documents that there has been a substantial increase in the sensitivity of taxable cigarette sales to state tax rates that is correlated with the rise of Internet usage within states The estimates imply that the increased sensitivity from cigarette smuggling over the Internet has lessened the revenue generating potential of cigarette tax increases significantly, although states are still far from the revenue-maximizing tax rates