Estimating cigarette tax avoidance and evasion: evidence from a national sample of littered packs

摘要

IntroductionA number of recent studies document the proportion of all cigarette packs that are ‘contraband’ using discarded packs to measure tax avoidance and evasion, which we call tax non-compliance. To date, academic studies using discarded packs focused on relatively small geographical areas such as a city or a neighbourhood.