Tax evasion and illicit cigarettes in California: prevalence and demand-side correlates

Prieger, James E.

doi:10.1007/s10611-022-10030-5

Cited by 3 publications

(3 citation statements)

References 57 publications

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“…The determination of the scale of illegal cigarette trade usually covers markets with increased or steadily increasing excise duties, but a survey of adult cigarette smokers in California, under stable prices and taxes over years, shows that many smokers, knowingly or not, from all segments of society, participate in the illicit market for these products, complicating efforts to reduce illicit trade [3].…”

Section: Introductionmentioning

confidence: 99%

Investigation of the technological profile of illegally distributed tobacco derivatives and smoking products

Nikolov,

Nikolova,

Popova

et al. 2024

BIO Web Conf.

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The current investigation includes technological assessment and interpretation of the profile of tobaccos, tobacco derivatives and smoking products illegally distributed in Bulgaria, as officially provided for expertise in the Tobacco and Tobacco Products Institute (TTPI) by external contractors (legitimate state structures) in 2021. The physical and chemical properties of the tobacco objects, depending on their nature, were determined according to standardized methods. The biggest share in the analyses (139 in total) took the determination of tobacco cut width (39%) and particle size fractionation (37%), which supported the observation that the illicit tobacco market in Bulgaria is recently dominated by cut tobacco for hand-rolled cigarettes. In the cut tobacco predominated long and medium-sized strands, but in widely varying proportions (42.27-81.78% and 9.98-38.46%, respectively), with cut width in 0.59-1.06 mm range. The sieve analysis and the expert examination of the tobacco derivatives revealed that they were undoubtedly technological tobacco waste, and, respectively, that accentuated data must be communicated to consumers about the risks associated with the smoking of such tobacco articles. It was found that all illicitly traded fine-cut tobacco blends produced considerably higher tar (12.25-16.05 mg/cig) and CO (12.74-16.94 mg/cig) emissions than the limits set for conventional cigarettes.

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Section: Introductionmentioning

confidence: 99%

Investigation of the technological profile of illegally distributed tobacco derivatives and smoking products

Nikolov,

Nikolova,

Popova

et al. 2024

BIO Web Conf.

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“…The present work is related to the literature concerning why individuals avoid or evade taxes and why consumers turn to black markets for retail goods. Few studies directly examine individuals' participation in tobacco‐tax evasion and ITTP (Cantrell et al., 2008; Joossens et al., 2014; Prieger, 2022); there is more work on cross‐state tobacco‐tax avoidance by individuals (Agaku et al., 2016; Chiou & Muehlegger, 2008; DeCicca et al., 2013; Goel, 2008; Lovenheim, 2008; Stehr, 2005). Most of this literature investigates whether price differentials caused by tobacco excise taxes stimulate tax avoidance, tax evasion, and ITTP.…”

Section: Introductionmentioning

confidence: 99%

“…The tax hike raised prices in California above those in neighboring states, Mexico, and Native American reservations, creating incentives for cross-border tax avoidance, both by consumers and through ITTP on the supply side. Cigarette tax avoidance and evasion is widespread in the U.S. (Aziani et al, 2017;Reuter & Majmundar, 2015), and especially prevalent in California (Prieger, 2022;Prieger & Kulick, 2019). Estimates of illicit sales in the U.S. range from 4% to 21% market share of cigarettes (Kulick et al, 2016b;Reuter & Majmundar, 2015).…”

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confidence: 99%

Tax noncompliance: The role of tax morale in smokers' behavior

Prieger

2023

Contemporary Economic Policy

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Measuring and predicting compliance with tax obligations is an important but challenging task. Survey data from California smokers show that several forms of tax avoidance and evasion were common. The analysis shows that 43% of smokers avoided taxes by purchasing cigarettes from out‐of‐state sources in the past year, 15% admitted to evading taxes through cross‐border purchases, and 26% reported purchasing likely or certainly untaxed cigarettes in the state in the past month. Attitudinal factors related to tax morale explain much more of the variance in compliance rates than demographic or law‐and‐economics factors. The implications for policy are discussed.

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Academic cheating in early childhood: Role of age, gender, personality, and self-efficacy

Yee,

Xu,

Batool

et al. 2024

Journal of Experimental Child Psychology

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Tax evasion and illicit cigarettes in California: prevalence and demand-side correlates

Cited by 3 publications

References 57 publications

Investigation of the technological profile of illegally distributed tobacco derivatives and smoking products

Investigation of the technological profile of illegally distributed tobacco derivatives and smoking products

Tax noncompliance: The role of tax morale in smokers' behavior

Academic cheating in early childhood: Role of age, gender, personality, and self-efficacy

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