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May 22, 2010

a heavy labor

The Micro-geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago
David Merriman (AEJ 2010)
the abstract is:
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)

そんな力業なデータ収集なんて.....

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http://www.law.tohoku.ac.jp/~hatsuru/cgi-local/mt/mt-tb.cgi/2078

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