THE IMPACT OF NONREVENUE MAXIMIZING FACTORS ON STATE-LEVEL CIGARETTE TAX RATES

摘要

This article examines the influence that certain publicly and privately funded programs have on state-level cigarette tax setting behavior. The article finds that the impact of Project ASSIST (a federally sponsored program designed to decrease cigarette consumption) has had a marginal impact on taxes in selected states in the United States. In addition, private giving to the American Cancer Society has had a statistically insignificant impact on tax-setting behavior.