The Economics of Cigarette Taxation: Lessons for Georgia

Posted: 28 May 2004

See all articles by Bruce Alan Seaman

Bruce Alan Seaman

Georgia State University - Andrew Young School of Policy Studies

Abstract

The author analyzes the effects of the cigarette excise tax increase that Georgia enacted in 2003 and of a possible future increase. He finds that Georgia businesses won't be hurt much and that the regressive effect of the tax is offset by improved health for low-income smokers who quit because of the hike.

Suggested Citation

Seaman, Bruce Alan, The Economics of Cigarette Taxation: Lessons for Georgia. Available at SSRN: https://ssrn.com/abstract=552900

Bruce Alan Seaman (Contact Author)

Georgia State University - Andrew Young School of Policy Studies ( email )

Department of Economics
35 Broad Street, 6th Floor
Atlanta, GA 30303-3083
United States

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