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Study
Historical Review
By
Michael D. LaFaive
,
Patrick Fleenor
, and
Todd Nesbit, Ph.D.
,
published on Dec. 3, 2008
Contents
Case Study: Michigan
Smuggling and Other Unintended Consequences of Cigarette Taxation
Michigan's Experience With Cigarette Taxes: The 1940's and 1950's
The 1960's: The Tax Rate Increases
The 1970's: More Aggressive Attempts to Fight Smuggling
The Interstate Revenue Research Center
Increased Federal Involvement in Fighting Cigarette Crime
Tax-Exempt Cigarette Sales on Indian Reservations
Tax-Exempt Cigarette Sales on Military Bases in Michigan
The 1980's and C.A.T.C.H.
Michigan From 1990 to the Present
Counterfeit Tax Stamps
Theft
Smaller Thefts and Violence
Internet Sales
Conclusion
Case Study: New Jersey
The Many Ways of Finding a Tobacco Bargain
New Jersey's Tax Differentials With Surrounding States
New Jersey's Seven Decades of Tobacco Taxation
A Key Supplier of Cigarettes to Other States During the 1940's
Organized Crime Complicates Tax Administration in the 1950's
Tax Hikes During the 1960's and Early 1970's
Two Decades of Relative Calm: The Late 1970's Through the Late 1990's
The Last 10 Years: Tax Hikes and Internet Shopping
Conclusion
Case Study: California
California's Cigarette Tax Rate
California's Experience With Cigarette Taxation
Reservation Sales During the Late 1970's
The 1980's and Proposition 99
The 1990's: California's Tax Evasion Escalates Dramatically With Internet Sales and Proposition 10
Ancillary Crime
The Rise of Foreign Suppliers
Proposition 86
More Law Enforcement Initiatives
Cigarette Taxes and Smuggling
Executive Summary
Introduction
Statistical Analysis
Historical Review
Case Study: Michigan
Case Study: New Jersey
Case Study: California
Assessing Cigarette Taxes
Appendix A: The Econometric Analysis
Appendix B: Prohibition in Michigan and the Avenue de Booze
Author Acknowledgments
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Strong Link Between Cigarette Tax and Illegal Smuggling Rates
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