From: Tulsa World
By JONATHAN SMALL & MICHAEL LaFAIVE
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The Mackinac Center’s statistical model accounts for the presence of American Indian reservations in a state, though it does not attempt to measure the specific degree of sovereign nations’ contribution to tax avoidance, evasion. Also, it does not attempt to quantify how much revenue nontribal businesses will lose when smokers increase their purchases from tribal businesses.
From: Journal of Child & Adolescent Substance Abuse
Chi-Jung Hsieha & Jie-Min Leeb*
This article seeks to gain insight into how rising cigarette prices resulting from a 2009 health and tobacco tax affect the behavior of adolescents in Taiwan who smoke smuggled cigarettes. We find there is a high probability that adolescent smokers (especially those between the ages of 12 and 15) who are considering smoking less or thinking about quitting altogether will purchase illicit cigarettes frequently. Consequently, it is critical that government policymakers understand adolescents’ attitudes, behaviors, and opinions regarding their cigarette-buying decisions and that they create smoking prevention measures that effectively target this segment of the population. [Emphasis added, Counterfeit Cigarette Enforcement Forum Editor]
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From: Nicotine & Tobacco Research
Kimberly Consroe, MA1,2, Marin Kurti, MA3, David Merriman, PhD4 and Klaus von Lampe, Dr.jur (PhD)5
Corresponding Author: Klaus von Lampe, Dr.jur (PhD), Department of Law, Police Science and Criminal Justice Administration, John Jay College of Criminal Justice,
Abstract
Objective: Estimate cigarette tax noncompliance (tax avoidance and evasion) before and after mid-semester recesses in a New York City college campus, where the majority of students are residents of nearby lower-tax states, using data derived from garbology, an archaeological method that reconstructs patterns of human behavior from discarded materials.
