Does smoke cross the border? Cigarette tax ...
Document type :
Compte-rendu et recension critique d'ouvrage
Title :
Does smoke cross the border? Cigarette tax avoidance in France
Author(s) :
Ben Lakhdar, Christian [Auteur]
Lille économie management - UMR 9221 [LEM]
UMR CNRS 8179
Vaillant, Nicolas [Auteur]
Lille économie management - UMR 9221 [LEM]
Experience ; Technology & Human Interactions ; Care & Society : [ETHICS EA 7446]
Wolff, François-Charles [Auteur]
Laboratoire d'économie et de management de Nantes Atlantique [LEMNA]

Lille économie management - UMR 9221 [LEM]
UMR CNRS 8179
Vaillant, Nicolas [Auteur]
Lille économie management - UMR 9221 [LEM]
Experience ; Technology & Human Interactions ; Care & Society : [ETHICS EA 7446]
Wolff, François-Charles [Auteur]
Laboratoire d'économie et de management de Nantes Atlantique [LEMNA]
Journal title :
European Journal of Health Economics
Pages :
1073-1089
Publisher :
Springer Verlag
Publication date :
2015-11-13
ISSN :
1618-7598
English keyword(s) :
Cigarette sales
Cross-border shopping
Difference-in-differences estimation
Cross-border shopping
Difference-in-differences estimation
HAL domain(s) :
Économie et finance quantitative [q-fin]
English abstract : [en]
This paper examines the impact on cigarette sales of the successive increases in cigarette prices in France from 2002 to 2004. Since the price differential between France and neighboring countries increased over the period ...
Show more >This paper examines the impact on cigarette sales of the successive increases in cigarette prices in France from 2002 to 2004. Since the price differential between France and neighboring countries increased over the period in question, cross-border purchases became more financially attractive for smokers living near borders. Results from difference-in-differences estimates indicate that the decrease in cigarette sales observed in French border departments was around 20 % higher from 2004 to 2007 compared to non-border departments. The loss of fiscal revenue due to cross-border shopping since the tax increase amounts to 2 billion euros over the period 2002–2007. Our findings highlight the need for improved coordination of policies aimed at reducing tobacco consumption across European Union countries.Show less >
Show more >This paper examines the impact on cigarette sales of the successive increases in cigarette prices in France from 2002 to 2004. Since the price differential between France and neighboring countries increased over the period in question, cross-border purchases became more financially attractive for smokers living near borders. Results from difference-in-differences estimates indicate that the decrease in cigarette sales observed in French border departments was around 20 % higher from 2004 to 2007 compared to non-border departments. The loss of fiscal revenue due to cross-border shopping since the tax increase amounts to 2 billion euros over the period 2002–2007. Our findings highlight the need for improved coordination of policies aimed at reducing tobacco consumption across European Union countries.Show less >
Language :
Anglais
Popular science :
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