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- Title
Tax noncompliance: The role of tax morale in smokers' behavior.
- Authors
Prieger, James E.
- Abstract
Measuring and predicting compliance with tax obligations is an important but challenging task. Survey data from California smokers show that several forms of tax avoidance and evasion were common. The analysis shows that 43% of smokers avoided taxes by purchasing cigarettes from out‐of‐state sources in the past year, 15% admitted to evading taxes through cross‐border purchases, and 26% reported purchasing likely or certainly untaxed cigarettes in the state in the past month. Attitudinal factors related to tax morale explain much more of the variance in compliance rates than demographic or law‐and‐economics factors. The implications for policy are discussed.
- Subjects
CALIFORNIA; TAXPAYER compliance; TAX evasion; SALES tax; MORALE; TOBACCO taxes; NONCOMPLIANCE; CIGARETTE tax
- Publication
Contemporary Economic Policy, 2023, Vol 41, Issue 4, p653
- ISSN
1074-3529
- Publication type
Article
- DOI
10.1111/coep.12604