Does smoke cross the border? Cigarette tax ...
Type de document :
Compte-rendu et recension critique d'ouvrage
Titre :
Does smoke cross the border? Cigarette tax avoidance in France
Auteur(s) :
Ben Lakhdar, Christian [Auteur]
UMR CNRS 8179
Lille économie management - UMR 9221 [LEM]
Vaillant, Nicolas [Auteur]
Experience ; Technology & Human Interactions ; Care & Society : [ETHICS EA 7446]
Lille économie management - UMR 9221 [LEM]
Wolff, François-Charles [Auteur]
Laboratoire d'économie et de management de Nantes Atlantique [LEMNA]
UMR CNRS 8179
Lille économie management - UMR 9221 [LEM]
Vaillant, Nicolas [Auteur]
Experience ; Technology & Human Interactions ; Care & Society : [ETHICS EA 7446]
Lille économie management - UMR 9221 [LEM]
Wolff, François-Charles [Auteur]
Laboratoire d'économie et de management de Nantes Atlantique [LEMNA]
Titre de la revue :
European Journal of Health Economics
Pagination :
1073-1089
Éditeur :
Springer Verlag
Date de publication :
2015-11-13
ISSN :
1618-7598
Mot(s)-clé(s) en anglais :
Cigarette sales
Cross-border shopping
Difference-in-differences estimation
Cross-border shopping
Difference-in-differences estimation
Discipline(s) HAL :
Économie et finance quantitative [q-fin]
Résumé en anglais : [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 ...
Lire la suite >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.Lire moins >
Lire la suite >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.Lire moins >
Langue :
Anglais
Vulgarisation :
Non
Collections :
Source :