The Resource Do lower cigarette taxes increase smoking? Evidence from the Canadian national experiment

Do lower cigarette taxes increase smoking? Evidence from the Canadian national experiment

Label
Do lower cigarette taxes increase smoking? Evidence from the Canadian national experiment
Title
Do lower cigarette taxes increase smoking? Evidence from the Canadian national experiment
Creator
Subject
Language
eng
Summary
In 1994, in response to widespread tobacco smuggling, the Canadian government and the governments of five provinces - Ontario, Quebec, New Brunswick, Nova Scotia, and Prince Edward Island - reduced excise tobacco taxes by 45-60 percent. The excise taxes in the other five provinces, however, remained relatively unchanged. The authors exploit this quasi-experimental variation in order to evaluate the effects of lower taxes on daily smoking. In contrast, most US-based research has relied on rather modest annual changes to taxes at the state level and focused on the impact of increases to excise and sales taxes on cigarette consumption. This study pools cross-sectional data from the 1991 General Social Survey and the 1994-95, 1996-97, and 1998-99 cycles of the National Population Health Survey. The results offer some evidence that the reduction in taxes increased daily smoking among males, but not females. The authors also find differences in implied tax elasticities by age
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 59 (2011),
http://library.link/vocab/creatorName
  • Sen, A
  • Fatima, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tobacco tax
  • excise duty
  • fiscal sociology
Label
Do lower cigarette taxes increase smoking? Evidence from the Canadian national experiment
Instantiates
Publication
Label
Do lower cigarette taxes increase smoking? Evidence from the Canadian national experiment
Publication

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