Smuggling, Taxes, and Cigarettes in Colombia

This paper studies the relationship between Colombia's legal cigarette sales, smuggling, and tobacco taxes. Exploring first the impact taxes have on legal and illegal cigarettes, we find that taxes correlate negatively to legal sales and positively with illicit sales. Second, estimating a demand model for cigarettes, we conclude that smuggling relates negatively to legal sales

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Year of publication:	2022
Authors:	Tovar, Jorge ; Perez-Cardona, Santiago
Publisher:	[S.l.] : SSRN
Subject:	Kolumbien \| Colombia \| Illegaler Handel \| Illicit trade \| Tabaksteuer \| Tobacco tax \| Zigarette \| Cigarette \| Rauchen \| Smoking \| Steuer \| Tax

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Extent:	1 Online-Ressource (9 p)
Type of publication:	Book / Working Paper
Language:	English
Other identifiers:	10.2139/ssrn.4163563 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014080592