Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in Californ...
Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?
About this item
Full title
Author / Creator
Emery, S , White, M M , Gilpin, E A and Pierce, J P
Publisher
England: BMJ Publishing Group Ltd
Journal title
Language
English
Formats
Publication information
Publisher
England: BMJ Publishing Group Ltd
Subjects
More information
Scope and Contents
Contents
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...
Alternative Titles
Full title
Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_pubmedcentral_primary_oai_pubmedcentral_nih_gov_1763842
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_pubmedcentral_primary_oai_pubmedcentral_nih_gov_1763842
Other Identifiers
ISSN
0964-4563
E-ISSN
1468-3318
DOI
10.1136/tc.11.2.130