Does smoke cross the border? Cigarette tax avoidance in France

Abstract : This paper examines the impact on cigarette sales of the successive increases in cigarette prices in France from 2002 to 2004. Since the price differential between France and neighboring countries increased over the period in question, cross-border purchases became more financially attractive for smokers living near borders. Results from difference-in-differences estimates indicate that the decrease in cigarette sales observed in French border departments was around 20 % higher from 2004 to 2007 compared to non-border departments. The loss of fiscal revenue due to cross-border shopping since the tax increase amounts to 2 billion euros over the period 2002–2007. Our findings highlight the need for improved coordination of policies aimed at reducing tobacco consumption across European Union countries.
Type de document :
Article dans une revue
The European Journal of Health Economics, 2015, 17 (9), pp.1073--1089. 〈10.1007/s10198-015-0746-1〉
Liste complète des métadonnées

https://hal.archives-ouvertes.fr/hal-01533553
Contributeur : Romain Boisselet <>
Soumis le : mardi 6 juin 2017 - 15:44:28
Dernière modification le : mercredi 24 octobre 2018 - 10:42:01

Identifiants

Collections

Citation

Christian Ben Lakhdar, Nicolas Gérard Vaillant, François-­charles Wolff. Does smoke cross the border? Cigarette tax avoidance in France. The European Journal of Health Economics, 2015, 17 (9), pp.1073--1089. 〈10.1007/s10198-015-0746-1〉. 〈hal-01533553〉

Partager

Métriques

Consultations de la notice

85