Paper is available at: "https://ssrn.com/abstract=3322095" https://ssrn.com/abstract=3322095BOTEC Analysis surveyed 5,001 adult smokers in California from March 12 to April 13, 2018, about a year after the state tobacco excise tax increase on April 1, 2017. The purposes of the survey were to:•...

We examine recent survey data from California to investigate smokers' intended responses to an increase in cigarette excise taxes rates, including tax avoidance and the economic crimes of tax evasion and illicit trade in tobacco products (ITTP). We estimate how tax avoidance, tax evasion, and...

Data from a novel online survey of 5,000 English-speaking adult cigarette smokers in California in advance of a recent increase in the state's cigarette excise tax indicate that slightly more than one-quarter of that population engaged in some legal tax-avoiding behavior in the previous month,...

BOTEC Analysis surveyed 5,000 adult smokers in California from March 10 to March 29, 2017, right before the state tobacco excise tax increase on April 1, 2017. The purposes of the survey were to:• Measure awareness among smokers of the upcoming increase in the state excise tax• Discover...

Appendix is available at: https://ssrn.com/abstract=3322092We examine recent survey data from California to investigate smokers’ responses to an increase in cigarette excise-tax rates. We estimate how tax avoidance and the economic crimes of tax evasion and illicit trade in tobacco products...

This online appendix contains supplementary information for the article “Tax Evasion and Illicit Cigarettes in California: Prevalence and Demand-Side Correlates” by James E. Prieger, to be published in Crime, Law & Social Change