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The Incidence of Tobacco Taxation: Evidence From Geographic Micro-Level Data

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  • Hanson, Andrew
  • Sullivan, Ryan

Abstract

This paper uses a recent increase in Wisconsin’s tobacco tax as a natural experiment to measure the economic incidence of tobacco taxation, using micro-level data on cigarette prices from retail locations in Wisconsin and states that share its border. We find that Wisconsin’s $1 tobacco tax increase was over-shifted to consumers; they pay the entire amount of the tax as well as a premium of between 8–17 cents per pack of cigarettes. We also use geo-coded data to test if the incidence of the tobacco tax is different for locations near the border of states with different tobacco taxation.

Suggested Citation

  • Hanson, Andrew & Sullivan, Ryan, 2009. "The Incidence of Tobacco Taxation: Evidence From Geographic Micro-Level Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 677-698, December.
    • Handle: RePEc:ntj:journl:v:62:y:2009:i:4:p:677-98
    DOI: 10.17310/ntj.2009.4.05
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