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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...
Autores principales: | Barker, Dianne C, Wang, Shu, Merriman, David, Crosby, Andrew, Resnick, Elissa A, Chaloupka, Frank J |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
BMJ Publishing Group
2016
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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 |
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