Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?
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چکیده
منابع مشابه
Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?
OBJECTIVES Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6...
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ژورنال
عنوان ژورنال: Tobacco Control
سال: 2002
ISSN: 0964-4563
DOI: 10.1136/tc.11.2.130