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National tax journal
We use a rich dataset of weekly cigarette sales to examine how consumers adapt their behavior before and after excise tax increases -whether by reducing demand, stockpiling, traveling to low-tax jurisdictions, or substituting towards lower-cost brands. Consumer response varies substantially for different types of cigarettes. Stockpiling primarily occurs for discount cigarettes and is most pronounced at stores far from lower-tax jurisdictions. Border-crossing is greatest at stores close todoi:10.17310/ntj.2014.3.05 fatcat:zrmgobecuzcarmabgn2xnxy5xi