| Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California? | |
| | |
MedLine Citation:
|
PMID: 12035006 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
|
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 investigates the extent of tax evasion in the 6-12 months after the implementation of California's 0.50 dollars/pack excise tax increase. DESIGN AND SETTING: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. MAIN OUTCOME MEASURES: Sources of cigarettes, average daily cigarette consumption, and reported price paid. RESULTS: Very few (5.1 (0.7)% (+/-95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). CONCLUSIONS: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. |
| | |
Authors:
|
S Emery; M M White; E A Gilpin; J P Pierce |
Related Documents
:
|
17026696 - The validity of a questionnaire-based epidemiological study of occupational dermatosis. 9544546 - Death investigation in canada. 20568586 - The impact of the national practitioner data bank on licensing actions by state medical... 12884946 - Predictive validity of osteopathic medical licensing examinations for osteopathic medic... 15666266 - Control of massive bleeding from facial gunshot wound with a compact elastic adhesive c... 1336566 - Fulfilling the promise: implementing iaims at georgetown university. |
Publication Detail:
|
Type: Journal Article; Research Support, Non-U.S. Gov't |
Journal Detail:
|
Title: Tobacco control Volume: 11 ISSN: 0964-4563 ISO Abbreviation: Tob Control Publication Date: 2002 Jun |
Date Detail:
|
Created Date: 2002-05-29 Completed Date: 2002-08-20 Revised Date: 2009-11-18 |
Medline Journal Info:
|
Nlm Unique ID: 9209612 Medline TA: Tob Control Country: England |
Other Details:
|
Languages: eng Pagination: 130-4 Citation Subset: IM |
Affiliation:
|
Cancer Prevention and Control Program, Cancer Center, University of California, San Diego, La Jolla 92093-0645, USA. |
Export Citation:
|
APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
|
Adolescent Adult Aged California Female Humans Male Middle Aged Smoking / economics* Taxes / economics*, statistics & numerical data* Tobacco Industry / economics* |
| Comments/Corrections | |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
Previous Document: Exposure of hospitality workers to environmental tobacco smoke.
Next Document: Mentholated cigarettes and smoking cessation: findings from COMMIT. Community Intervention Trial for...