This study replicates the empirical findings of Goolsbee, Lovenheim and Slemrod (2010) ("GLS") and performs a variety of robustness checks. Using taxable cigarette consumption, real cigarette excise tax rates, wholesale cigarette prices, per capita income, and other state-level data for the...

The recent Saudi Arabia’s “Vision 2030” including the National Transformation Plan has renewed the debate on the efficiency of government spending. The aim of this paper was twofold. First, to measure the relative efficiency of Saudi Arabia’s public spending over the period 1988–2013...