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ASSESSING THE TAX SIMPLIFICATION IMPACT OF TAX REFORM: RESEARCH METHODOLOGY AND EMPIRICAL EVIDENCE FROM AUSTRALIA

✍ Scribed by Binh Tran-Nam

Book ID
125010374
Year
2004
Weight
775 KB
Volume
97
Category
Article
ISSN
1549-7542

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## Abstract In response to the widespread availability of illegal contraband, the federal and five provincial governments in Canada implemented a 40–60% reduction to cigarette excise taxes in February 1994. We exploit this unique and discrete policy shock by estimating the effects of cigarette taxe