000 02072cam a22003377 4500
001 w4763
003 NBER
005 20211020114353.0
006 m o d
007 cr cnu||||||||
008 210910s1994 mau fo 000 0 eng d
100 1 _aThursby, Marie C.
245 1 0 _aInterstate Cigarette Bootlegging:
_bExtent, Revenue Losses, and Effects of Government Intervention /
_cMarie C. Thursby, Jerry G. Thursby.
260 _aCambridge, Mass.
_bNational Bureau of Economic Research
_c1994.
300 _a1 online resource:
_billustrations (black and white);
490 1 _aNBER working paper series
_vno. w4763
500 _aJune 1994.
520 3 _aIn this paper, we develop and estimate a model of commercial smuggling in which some, but not all, firms smuggle a portion of the cigarettes they sell. The model is used to examine the effects on interstate cigarette smuggling of the Contraband Cigarette Act and a change in the federal excise tax. We find that both policies have unintentional effects. While the Contraband Cigarette Act was imposed to reduce interstate smuggling, we find it had the opposite effect. In contrast, an increase in the federal tax is not intended to affect smuggling, but we find it increases the portion of cigarette sales that is commercially smuggled.
530 _aHardcopy version available to institutional subscribers
538 _aSystem requirements: Adobe [Acrobat] Reader required for PDF files.
538 _aMode of access: World Wide Web.
588 0 _aPrint version record
690 7 _aH26 - Tax Evasion and Avoidance
_2Journal of Economic Literature class.
690 7 _aK42 - Illegal Behavior and the Enforcement of Law
_2Journal of Economic Literature class.
700 1 _aThursby, Jerry G.
_921687
710 2 _aNational Bureau of Economic Research.
830 0 _aWorking Paper Series (National Bureau of Economic Research)
_vno. w4763.
856 4 0 _uhttps://www.nber.org/papers/w4763
856 _yAcceso en lĂ­nea al DOI
_uhttp://dx.doi.org/10.3386/w4763
942 _2ddc
_cW-PAPER
999 _c343633
_d302195