Vertical equity consequences of very high cigarette tax increases : (Record no. 27086)
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| 001 - CONTROL NUMBER | |
| control field | 8071714321410 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211164033.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 080717s2008 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | COLMAN, Gregory J. |
| 9 (RLIN) | 35076 |
| 245 10 - TITLE STATEMENT | |
| Title | Vertical equity consequences of very high cigarette tax increases : |
| Remainder of title | if the poor are the ones smoking, how could cigarette tax increases be progressive? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Hoboken, NJ : |
| Name of publisher, distributor, etc. | Wiley Periodicals, |
| Date of publication, distribution, etc. | Spring 2008 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Cigarette smoking is concentrated among low-income groups. Consequently, cigarette taxes are considered regressive. However, if poorer individuals are much more price sensitive than richer individuals, then tax increases would reduce smoking much more among the poor and their cigarette tax expenditures as a share of income would rise by much less than for the rich. Warner (2000) said this phenomenon would make cigarette tax increases progressive. We test this empirically. Among low-, middle-, and high-income groups, we estimate total price elasticities of _0.37, _0.35, and _0.20, respectively. We find that cigarette tax increases are not close to progressive, using both tax expenditure-based and traditional welfare measures. This finding is robust to cross-border purchasing, generic cigarettes, and substantial external effects. However, we find that taxes can be progressive under some behavioral economic models (Gruber & Koszegi, 2004) but that these may only apply to a small share of smokers. © 2008 by the Association for Public Policy Analysis and Management |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | REMLER, Dahlia K |
| 9 (RLIN) | 35077 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Journal of policy analysis and management |
| Related parts | 27, 2, p. 376-400 |
| Place, publisher, and date of publication | Hoboken, NJ : Wiley Periodicals, Spring 2008 |
| International Standard Serial Number | ISSN 02768739 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20080717 |
| Operator's initials, OID (RLIN) | 1432^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
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