In this paper we contribute new empirical results about consumers' decisions to avoid cigarette excise taxes, and a new …-state prices. The reduced-form and structural results show that the probability of cross-border cigarette purchases responds in …

cigarette purchases on Indian reservations. We focus on two under-studied but basic empirical economic questions this raises …. Using novel data from New York surveys that asked directly about cigarette prices and purchases from reservations, we first …'s cigarette tax is a fixed amount per pack, providing an opportunity to test the Alchian and Allen substitution theorem. We find …