Cigarette taxes and cross-border revenue effects : evidence using retail data
Andrew Nicholson, Tracy M. Turner, and Eduardo Alvarado
| Year of publication: |
May 2016
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|---|---|
| Authors: | Nicholson, Andrew ; Turner, Tracy ; Alvarado, Eduardo |
| Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 44.2016, 3, p. 311-343
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| Subject: | cigarette excise tax | sales tax revenue | taxable sales elasticity | cross-border effects | Umsatzsteuer | Sales tax | Steuereinnahmen | Tax revenue | Tabaksteuer | Tobacco tax | Zigarette | Cigarette | Steuerwirkung | Tax effects | Einzelhandel | Retail trade | Verbrauchsteuer | Excise tax | Ländersteuer | State tax | Rauchen | Smoking |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/1091142114548265 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011539944