000			01801naa a2200181uu 4500
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005			20190211164033.0
008			080717s2008 xx ||||gr |0|| 0 eng d
100	1		_aCOLMAN, Gregory J. _935076
245	1	0	_aVertical equity consequences of very high cigarette tax increases : _bif the poor are the ones smoking, how could cigarette tax increases be progressive?
260			_aHoboken, NJ : _bWiley Periodicals, _cSpring 2008
520	3		_aCigarette 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		_aREMLER, Dahlia K _935077
773	0	8	_tJournal of policy analysis and management _g27, 2, p. 376-400 _dHoboken, NJ : Wiley Periodicals, Spring 2008 _xISSN 02768739 _w
942			_cS
998			_a20080717 _b1432^b _cTiago
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c27086 _d27086
041			_aeng