Digital Commons Network^™

Intended And Unintended Effects Of E-Cigarette Taxes On Youth Tobacco Use, Rahi Abouk, Charles J. Courtemanche, Dhaval Dave, Bo Feng, Abigail S. Friedman, Johanna Catherine Maclean, Michael F. Pesko, Joseph J. Sabia, Samuel Safford

Institute for the Study of Free Enterprise Working Papers

Over the past decade, rising youth use of e-cigarettes and other electronic nicotine delivery systems (ENDS) has prompted aggressive regulation by state and local governments. Between 2010 and 2019, ten states and two large counties adopted ENDS taxes. Applying a continuous treatment difference-in-differences approach to data from two large national datasets (Monitoring the Future and the Youth Risk Behavior Surveillance System), this study explores the impact of ENDS taxes on youth tobacco use. We find that ENDS taxes reduce youth e-cigarette consumption, with estimated e-cigarette tax elasticities of -0.06 to -0.21. However, we estimate sizable positive cigarette cross-tax elasticities, suggesting …

The Effects Of Tax Policies On Entrepreneurship In Emerging Versus Mature Economies: Do Differences Exist Between Nascent And Established Firms?, Benjamin B. Boozer, Taleah H. Collum

Journal for the Advancement of Developing Economies

An extensive body of research defines various levels of entrepreneurship and considers emerging trends. This study uses data from Global Entrepreneurship Monitor (GEM) in developing a model that measures the impact of taxes and bureaucracy on entrepreneurship. The analysis considers effects by type of firm – nascent and established – and type of economy – emerging and mature. The aim of the manuscript is to test directional impact of tax policies on entrepreneurial activity. The model utilizes counter and dichotomous variables to measure effects before, during, and after the 2008-2009 Financial Crisis. Tax policies adversely impact both nascent and established …

States Lack Adequate Unemployment Insurance Reserves, Christopher J. O'Leary

Upjohn Institute Policy and Research Briefs

No abstract provided.

The Effects Of E-Cigarette Taxes On E-Cigarette Prices And Tobacco Product Sales: Evidence From Retail Panel Data, Chad Cotti, Charles J. Courtemanche, Joanna Catherine Maclean, Erik Nesson, Michael F. Pesko, Nathan Tefft

Institute for the Study of Free Enterprise Working Papers

We explore the effect of e-cigarette taxes enacted through 2017 in eight states and two large counties on e-cigarette prices, e-cigarette sales, and sales of other tobacco products. We use the Nielsen Retail Scanner data for the years 2011 to 2017, comprising approximately 35,000 retailers nationally. We calculate a Herfindahl–Hirschman Index of 0.251 for retail-based purchases of e-cigarettes, indicating high market concentration. We estimate a tax-to-price pass-through of 1.55 (p < 0.01) and an e-cigarette own-price elasticity of -2.6 (p < 0.01) for the average e-cigarette tax. We also estimate a positive cross-price elasticity of demand for e-cigarettes and traditional cigarettes of roughly 1.1 for the average tax, suggesting that e-cigarettes and traditional cigarettes are economic substitutes. Our results suggest that higher e-cigarette taxes would increase e-cigarette prices and reduce e-cigarette sales, with an unintended effect of increasing traditional cigarette sales. We simulate that for every one standard e-cigarette pod (a device that contains liquid nicotine in e-cigarettes) of 0.7 ml no longer purchased as a result of an e-cigarette tax, the same tax increases traditional cigarettes purchased by 6.2 extra packs.

Middle-Aged Death And Taxes In The Usa: Association Of State Tax Burden And Expenditures In 2005 With Survival From 2006 To 2015., Todd A. Mackenzie, Jason Houle, Steven Jiang, Tracy Onega

Dartmouth Scholarship

Background

Longevity in the United States ranks below most other Western nations despite spending more on healthcare per capita than any other country. Across the world, mortality has been declining, but in the USA the trend toward improvement has stalled in some middle-aged demographic groups. Cross-national studies suggest that social welfare is positively associated with longevity. The United States has less government sponsored welfare, education and healthcare than almost all other Western nations, but the level of this social welfare commitment varies across the states. In this study we examined the association of state tax burden and state government expenditures …

The Economics Of Immigration Reform, Howard F. Chang

All Faculty Scholarship

In this article, I draw upon economic theory and recent empirical work on the economic and fiscal effects of immigration to evaluate some recent proposals for immigration reform in terms of their effects on the economic welfare of natives in the United States. In particular, I consider the Reforming American Immigration for a Strong Economy (RAISE) Act, a bill that would cut immigration to half of its current level. President Donald Trump has endorsed the RAISE Act and has insisted that many of its provisions be part of any legislation legalizing the status of unauthorized immigrants granted relief under the …

Cigarette Taxes And Illicit Trade In Europe Online Appendix, James Prieger, Jonathan D. Kulick

School of Public Policy Working Papers

Cigarettes are highly taxed in Europe to discourage tobacco use and to fund public-health measures to mitigate the harms from tobacco consumption. At higher prices some consumers substitute more toward illicit cigarettes. We find that raising prices in any one country would lead to substantial increases in the expected illicit market share and volume in that country. This appendix contains more complete information about the data and additional regressions to which the article published in Economic Inquiry (and also available in earlier form as School of Public Policy Working Paper 60) refers.

Populist Economic Charade Ends – Plutocracy Wins, Evan Barrett

Highlands College

A newspaper column by Evan Barrett.

Published newspaper columns written by Evan Barrett on this topic, which vary somewhat in content from this commentary, appeared in the following publications:

Harve Daily News, December 22, 2017

Daily Interlake, December 24, 2017

Montana Standard, December 26, 2017

Helena Independent Record, December 27, 2017

Missoulian, December 27, 2017

2017-21 The Redistributive Role Of Government Social Security Transfers On Inequality In China, Meng Cai, Ximing Yue

Centre for Human Capital and Productivity. CHCP Working Papers

No abstract provided.

Taxes, Transfers, And Women's Labor Supply In The United States, Melanie Guldi, Lucie Schmidt

Economics: Faculty Publications

The US tax and transfer system generates revenue and provides safety net programs that move millions out of poverty. Since women are more likely to live in poverty, they are more likely to qualify for means-tested transfers. The structure of taxation in the United States often penalizes secondary earners, who are usually women. These programs alter work incentives and consequently may affect labor supply decisions. In this chapter, we examine the empirical evidence on the effects of taxes and transfers on the labor supply of women in the United States. We show that much has changed since 1990, with the …

Taxing Business In Missouri, R. W. Hafer, Howard J. Wall

Center for Applied Economics

If one believes popular rankings of “tax climate” across the states, Missouri fares pretty well. Using generic types of business tax rankings, however, can mask underlying issues that may belie their message. This study uses the Tax Foundation’s 2015 report “Location Matters: The State Tax Costs of Doing Business” to compare total tax rates paid by different types of businesses in Missouri to those paid by similar businesses in other states. Looking at the total taxes paid—not only corporate income taxes, but also property taxes, unemployment taxes, etc.—is crucial to understanding the total or effective burden of state taxes on …

Time To Invest In Infrastructure, Evan Barrett

Highlands College

A newspaper column by Evan Barrett.

Published newspaper columns written by Evan Barrett on this topic, which vary somewhat in content from this commentary, appeared in the following publications:

Missoulian, Dec 28, 2016

Helena independent Record, Dec 28, 2016

Bozeman Daily Chronicle, Dec 29, 2016

Daily Inter Lake, January 08, 2017

How To Raise State Revenue Without Raising Taxes, Christopher R. Bollinger

Issue Brief on Topics Affecting Kentucky’s Economy

A positive relationship exists between educational attainment and earnings, which has been well established in the literature through multiple studies. This, in turn, influences the revenues generated for the state of Kentucky through the personal income tax. We predict even the modest change of increasing Associate’s and Bachelor’s degree holders by 1% would increase revenue by $37 million. Kentucky loses between $300 million and $500 million in state tax revenues every year because our educational attainment is lower than the national average.

Le Mieux? French Healthcare's Toll On Nutritional Decisions, Mehdi Hami

Collection of Engaged Learning

This project involves interviewing French taxpayers in an attempt to see if there is a connection between nutritional decisions and the amount of taxes in France. France has the best healthcare system in the world but also some of the highest taxes. This study takes into consideration the quantitative but also the qualitative data from participants so as to understand the personal effects of taxes upon nutritional decisions.

Henderson News 3.3, Jessica Minihan, Ruth L. Baker, Bede Mitchell

Henderson Library Newsletters (2010-2019)

In This Issue:

• Who's Who at the Library: Charles Skewis
• Putting It All Together in the Learning Commons
• Henderson Library Invites Susan Orlean Delivers 14th Annual Normal Fries Distinguished Lecture
• 2015 Taxes: Do YOU e-file?
• Georgia Poetry Circuit
• Annual Donors' Reception

Making Progress In Idaho State Budgeting: The Sequel, Dick Kinney

Political Science Faculty Publications and Presentations

This paper examines Idaho state budgeting decisions for Fiscal Year 2014 and assesses what progress has been made to return to the state’s revenue and spending levels before the hard times in 2009 and 2010 (Kinney 2010; Kinney 2011). After briefly describing Idaho’s population and politics, the report discusses the state’s economic and General Fund revenue contexts for budget decision making. It then analyzes the governor’s budget and the legislature’s appropriations and considers two important potential impacts of these decisions. Progress in Idaho state budgeting continued to be mixed. The state economy generally gained since the recession years although prospects …

Framing Elite Consensus, Ideology And Theory And A Classcrits Response, Athena D. Mutua

Journal Articles

This short paper, really a thought piece, builds upon the examination begun in the Foreword of the ClassCrits VI Symposium which sought to outline a ClassCrits critique of neoclassical economic principles. It argues that neoliberal practices, theory and ideology, built on the scaffold of neoclassical economic ideas, frame an elite consensus that makes elites feel good but which are ethically, intellectually, and structurally problematic for the social well-being of most Americans. It does so, in part, by chronicling a number of recent practices of large corporations, including for example, the practice of inversion. Again, this paper takes as its specific …

Cuyahoga County’S Tax-Base Challenge: Renewing And Redeveloping Core Communities, Thomas Bier, Charlie Post

All Maxine Goodman Levin School of Urban Affairs Publications

Two major factors threaten the well-being of Cuyahoga County: the approaching build-out of its outer suburbs, which will severely limit tax-base growth through new construction, and the aged condition of inner suburbs, which jeopardizes property values. The situation calls for unprecedented cooperative action among elected officials to secure the county’s future.

Recent changes in the value of real estate in Cuyahoga County compared with adjacent counties shows the seriousness of the situation and the criticality of the primary course of action: redevelopment and renewal in Cleveland and inner suburbs.

Brief Amicus Curiae Of The Honorable Margaret W. Hassan Governor Of The State Of New Hampshire In Support Of The Plaintiffs/Cross-Appellants, Lucy C. Hodder, John M. Greabe

Law Faculty Scholarship

SUMMARY OF ARGUMENT

The Governor confines her argument in this amicus brief to whether the superior court correctly concluded that the education tax credit program enacted under RSA § 77-G violates Article 83 insofar as it permits organizations authorized to receive donations subsidized by the credit to use those donations to fund student scholarships to religious, non-public schools. In the Governor’s view, the superior court’s finding of unconstitutionality was correct.

In its text, structure, and history (including its interpretive history), the New Hampshire Constitution significantly differs from the First Amendment’s Establishment Clause with respect to the question whether revenue generated …

Can America Govern Itself?: Deficits, Debt, And Delay, Ron Haskins

Brookings Scholar Lecture Series

America has now been in the throes of a deficit and debt crisis for nearly a decade. Over the last three years, the federal government has tied itself in knots trying to reach a long-term solution. Any effective solution will involve tax increases and entitlement cuts. But both parties have been unwilling to openly bargain about either the tax increases or spending cuts they are willing to consider as part of a grand bargain. Why are both parties being so intransigent? What are the prospects for a grand bargain and what might it look like? What are the consequences if …

Tiebout In The Country The Inevitable Politics Of Rural School Consolidation, Steven L. Willborn

Great Plains Research: A Journal of Natural and Social Sciences

This essay explains why school consolidation issues are especially difficult in rural America. Consolidation is most appropriate when adjacent districts have similar preferences for taxation and spending on schools. In that case, economies of scale can be reaped without interfering much with resident preferences on taxes and school quality. In urban areas residents signal these preferences by moving into (or out of) school districts that match their preferences, a process known as Tiebout sorting. As a result, school consolidation decisions can be based on good information about resident preferences. The basic claim of this essay is that Tiebout sorting works …

State Incentives For Innovation, Star Scientists, And Jobs: Evidence From Biotech, Enrico Moretti, Daniel J. Wilson

Upjohn Institute Working Papers

We evaluate the effects of state-provided financial incentives for biotech companies, which are part of a growing trend of placed-based policies designed to spur innovation clusters. We estimate that the adoption of subsidies for biotech employers by a state raises the number of star biotech scientists in that state by about 15 percent over a three-year period. A 10 percent decline in the user cost of capital induced by an increase in R&D tax incentives raises the number of stars by 22 percent. Most of the gains are due to the relocation of star scientists to adopting states, with limited …

Taxing The Opposition: Cactus League Attendance And The Efficiency Of The 'Cubs Tax', Michael C. Davis, Craig Palsson, Joseph Price

Economics Faculty Research & Creative Works

In 2010, a plan to finance a new spring training stadium for the Cubs through a ticket surcharge on all games in the Cactus League was proposed. We find that the Cubs increase attendance when they are the away team by about 37%. Thus, the surcharge would be economically justified as long as the price elasticity of tickets is less than 0.32, which many prior studies find to be the case. This tax provides one of the few examples in which the cost of a subsidized stadium would be born primarily by the group that benefits the most from the …

Effects Of Ad-Valorem Taxes On Location Decision Under Free Entry Cournot Oligopoly, Yeung-Nan Shieh

Faculty Publications

This paper examines the impact of the ad-valorem commodity tax as a policy device on the location decision of undifferentiated oligopolistic firms with free entry. It shows that: (1) When the distance between the plant location and the output market is held constant, the optimum location for the oligopolistic firm would be independent of the ad-valorem tax if the production function is homothetic, and (2) when the distance between the plant location and the output market is a decision variable, the optimum location for the oligopolistic firm will move closer to the output market if the demand function is linear …

Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share (2013), Al Major

MTAS Publications: Technical Bulletins

The best way to maximize your city's local sales tax is to review the state's record of business locations (situs report) and correct any errors.

Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major

MTAS Publications: Technical Bulletins

State law limits both state and local sales taxes on water, gas, electricity, and other energy sources used by manufacturers. Your city needs to ensure that your utility billing system reflects these different rates. The streamlined sales tax act is scheduled to take effect on July 1, 2013.

Technical Bulletins: State Street Aid Fund Revenues And Expenditures: On The Road To Understanding (2012), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $25.54 per capita.

Hot Topic: State-Shared Taxes And Appropriations (2012-2013) (Revised), Brad Harris

MTAS Publications: Hot Topics

Based on economic projections for FY 2013, municipalities are expected to receive approximately $106.30 per capita for the fiscal year beginning July 1, 2012.

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2012), Ron Darden

MTAS Publications: Technical Bulletins

This report discusses how cities levy the hotel-motel tax, limitations on levy of the tax, exceptions, collecting the tax and estimating proceeds from the tax, and includes a list of Tennessee city and county hotel-motel tax rates.

Hot Topic: State-Shared Taxes And Appropriations, Brad Harris

MTAS Publications: Hot Topics

Based on economic projections for FY 2013, municipalities are expected to receive approximately $106.25 per capita for the fiscal year beginning July 1, 2012.