• Report

Impact of Cigarette Excise Tax Increases in Low-Tax Southern States on Cigarette Sales, Cigarette Excise Tax Revenue, Tax Evasion, and Economic Activity: Final Report

Citation

Farrelly, M., & Nimsch, C. (2003). Impact of Cigarette Excise Tax Increases in Low-Tax Southern States on Cigarette Sales, Cigarette Excise Tax Revenue, Tax Evasion, and Economic Activity: Final Report. Unknown Publisher.

Abstract

This report examines the impact on cigarette sales and revenues of raising the cigarette excise tax in low-tax southern states to the national average of 70 cents per pack (as of July 1, 2003). Understanding the implications of higher cigarette taxes on low-tax southern states is particularly important because these states produce the majority of the U.S. tobacco leaf and because several of these states are the main source of smuggled cigarettes in the United States. The nine low-tax southern states in this study are Alabama, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, Tennessee, Virginia, and West Virginia.