Esteller-Moré, Alejandro; Rizzo, Leonzio - In: The Annals of Regional Science 52 (2014) 3, pp. 711-737
US cigarette excise tax rates are state interdependent. In contrast, we cannot reject the absence of interdependence for gasoline taxation, which shows a very high degree of inertia. A one-cent increase in the neighbors’ cigarette tax rate implies a contemporaneous cigarette tax increase of...