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Estimating cigarette tax avoidance and evasion: evidence from a national sample of littered packs

INTRODUCTION: A number of recent studies document the proportion of all cigarette packs that are ‘contraband’ using discarded packs to measure tax avoidance and evasion, which we call tax non-compliance. To date, academic studies using discarded packs focused on relatively small geographical areas s...

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Detalles Bibliográficos
Autores principales: Barker, Dianne C, Wang, Shu, Merriman, David, Crosby, Andrew, Resnick, Elissa A, Chaloupka, Frank J
Formato: Online Artículo Texto
Lenguaje:English
Publicado: BMJ Publishing Group 2016
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5099225/
https://www.ncbi.nlm.nih.gov/pubmed/27697946
http://dx.doi.org/10.1136/tobaccocontrol-2016-053012