{"id":"https://openalex.org/W2140648292","doi":"https://doi.org/10.1086/ntj41789173","title":"A NOTE ON ESTIMATING CROSS-BORDER EFFECTS OF STATE CIGARETTE TAXES","display_name":"A NOTE ON ESTIMATING CROSS-BORDER EFFECTS OF STATE CIGARETTE TAXES","publication_year":1995,"publication_date":"1995-12-01","ids":{"openalex":"https://openalex.org/W2140648292","doi":"https://doi.org/10.1086/ntj41789173","mag":"2140648292"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41789173","doi":"https://doi.org/10.1086/ntj41789173","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789173","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5019659036","display_name":"R. Morris Coats","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"R. MORRIS COATS","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5019659036"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.8978,"has_fulltext":false,"cited_by_count":71,"citation_normalized_percentile":{"value":0.95944654,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"48","issue":"4","first_page":"573","last_page":"584"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6137999892234802,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6137999892234802,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10060","display_name":"Smoking Behavior and Cessation","score":0.10809999704360962,"subfield":{"id":"https://openalex.org/subfields/2737","display_name":"Physiology"},"field":{"id":"https://openalex.org/fields/27","display_name":"Medicine"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.1031000018119812,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cross-border-sales","display_name":"cross-border sales","score":0.8679999709129333},{"id":"https://openalex.org/keywords/tobacco-smuggling","display_name":"tobacco smuggling","score":0.5559999942779541},{"id":"https://openalex.org/keywords/tax-revenue-loss","display_name":"tax revenue loss","score":0.7279999852180481},{"id":"https://openalex.org/keywords/intergovernmental-relations","display_name":"intergovernmental relations","score":0.625},{"id":"https://openalex.org/keywords/tax-base-erosion","display_name":"tax base erosion","score":0.4099999964237213}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6503202319145203},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.628263533115387},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6268920302391052},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.574158787727356},{"id":"https://openalex.org/C24851441","wikidata":"https://www.wikidata.org/wiki/Q4113687","display_name":"Seemingly unrelated regressions","level":2,"score":0.4849848747253418},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.48035964369773865},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.45812827348709106},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.36946791410446167},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.16439566016197205},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1318250596523285},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11146342754364014},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.11061426997184753},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1086/ntj41789173","doi":"https://doi.org/10.1086/ntj41789173","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789173","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.594.9334","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.594.9334","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://ntj.tax.org/wwtax/ntjrec.nsf/d7af38c6ef8bf6d7852567ef0057a8c0/$file/v48n4573.pdf","raw_type":"text"},{"id":"pmh:oai:RePEc:ntj:journl:v:48:y:1995:i:4:p:573-84","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/48/4/ntj-v48n04p573-84-note-estimating-cross-border.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:RePEc:ntj:journl:v:48:y:1995:i:no._4:p:573-84","doi":null,"is_oa":false,"landing_page_url":"http://www.ntanet.org/NTJ/48/4/ntj-v48n04p573-84-note-estimating-cross-border.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W628228135","https://openalex.org/W1965321955","https://openalex.org/W2021409178","https://openalex.org/W2024344160","https://openalex.org/W2091613648","https://openalex.org/W2125962636","https://openalex.org/W2136395590","https://openalex.org/W2323200591","https://openalex.org/W3137033958","https://openalex.org/W3139067364","https://openalex.org/W4246253176","https://openalex.org/W4392290104"],"related_works":["https://openalex.org/W2083090831","https://openalex.org/W7100209670","https://openalex.org/W1977553819","https://openalex.org/W2154035903","https://openalex.org/W2176702314","https://openalex.org/W1965232087","https://openalex.org/W2240683634","https://openalex.org/W7100762445","https://openalex.org/W6898695372","https://openalex.org/W7128177644"],"abstract_inverted_index":{"Cross-border":[0],"sales":[1,34,86],"of":[2,28,31,42,51,54,84],"cigarettes":[3],"reduce":[4],"the":[5,21,29,52,77,85],"revenue":[6],"from":[7],"state":[8,32,36,89],"cigarette":[9,33,37,58,90],"taxes.":[10],"Two":[11],"Advisory":[12],"Commission":[13],"on":[14],"Intergovernmental":[15],"Relations":[16],"(1977,":[17],"1985)":[18],"studies":[19,63],"estimate":[20],"cross-border":[22,95],"effect":[23],"by":[24],"comparing":[25],"their":[26],"estimates":[27,50],"response":[30,53,87],"to":[35,39,57,88,94],"taxes":[38,91],"an":[40],"average":[41],"Wiseman":[43],"(1968)":[44,49],"and":[45,47,68],"Lyon":[46],"Simon's":[48],"individual":[55],"consumers":[56],"price":[59],"changes.":[60],"All":[61],"three":[62],"use":[64],"different":[65],"controlling":[66],"variables":[67],"data.":[69],"The":[70],"present":[71],"paper":[72],"measures":[73],"both":[74],"responses":[75],"in":[76],"same":[78],"regression,":[79],"finding":[80],"that":[81],"about":[82],"four-fifths":[83],"is":[92],"due":[93],"sales.":[96]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
