Title: A Note on Estimating Cross-Border Effects of State Cigarette Taxes

Author: R. Morris Coats

Citation: 48 National Tax Journal 573-84 (December 1995)

Abstract: Cross-section, time-series data (for the 48 contiguous U.S. states and the District of Columbia, 1964-86) are analyzed to determine the sales response to cigarette taxes. Finds that 80 percent of the sales response to state cigarette taxes is attributable to cross-border sales.

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Title:	A Note on Estimating Cross-Border Effects of State Cigarette Taxes
Author:	R. Morris Coats
Citation:	48 National Tax Journal 573-84 (December 1995)
Abstract:	Cross-section, time-series data (for the 48 contiguous U.S. states and the District of Columbia, 1964-86) are analyzed to determine the sales response to cigarette taxes. Finds that 80 percent of the sales response to state cigarette taxes is attributable to cross-border sales.