Poor Smokers, Poor Quitters, and Cigarette Tax Regressivity
نویسندگان
چکیده
منابع مشابه
Poor smokers, poor quitters, and cigarette tax regressivity.
The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to ...
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ژورنال
عنوان ژورنال: American Journal of Public Health
سال: 2004
ISSN: 0090-0036,1541-0048
DOI: 10.2105/ajph.94.2.225