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:•...

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...

Laws that prohibit, regulate, or tax cigarettes can generate illicit markets for tobacco products. Illicit markets both reduce the efficacy of policies intended to improve public health and create harms of their own. Enforcement can reduce evasion but creates additional harms, including...

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,...

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

Cigarettes are highly taxed in Europe to discourage tobacco use and to fund public-health measures to mitigate the harms from tobacco consumption. At higher prices (more precisely, at higher differentials between licit and black-market prices) consumers substitute more toward illicit cigarettes....

As the tax base for traditional tobacco excise taxes continues to erode, policymakers have growing interest to expand taxation to novel and reduced-risk tobacco products. Chief among the latter are e-cigarettes although taxes for other reduced-risk tobacco products such as heated tobacco and...