Replication data for: The Micro-geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago
Principal Investigator(s): View help for Principal Investigator(s) David Merriman
Version: View help for Version V1
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Project Citation:
Merriman, David. Replication data for: The Micro-geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago. Nashville, TN: American Economic Association [publisher], 2010. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114736V1
Project Description
Summary:
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The large tax differentials between Chicago and neighboring jurisdictions provide an incentive for cigarette tax avoidance. Data from a random sample of cigarette packs littered in Chicago reveals a startling degree of tax avoidance: three-quarters did not display a Chicago tax stamp. Also, the $2.68 difference between the tax in Chicago and surrounding counties decreases the probability of a local stamp by almost 60 percent, and a one mile increase in distance to the lower-tax state border increases the probability a pack of a local stamp by about one percent. These results are consistent with the predictions of economic theory. (JEL H25, H26, H71)
Scope of Project
JEL Classification:
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H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
H71 State and Local Taxation, Subsidies, and Revenue
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
H71 State and Local Taxation, Subsidies, and Revenue
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