Replication data for: Playing with Fire: Cigarettes, Taxes, and Competition from the Internet

Michael F. Lovenheim, Austan Goolsbee & Joel Slemrod
This paper documents the rise of the Internet as a source of state tax-free cigarettes and its impact on taxed sales elasticities. Using data on cigarette tax rates, taxable cigarette sales and individual smoking rates by state from 1980 to 2005 merged with data on Internet penetration, this paper documents that there has been a substantial increase in the sensitivity of taxable cigarette sales to state tax rates that is correlated with the rise of...
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