NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Vertical Equity Consequences of Very High Cigarette Tax Increases: If the Poor are the Ones Smoking, How Could Cigarette Tax Increases be Progressive?

Greg Colman, Dahlia K. Remler

NBER Working Paper No. 10906
Issued in November 2004

---- Acknowledgements -----

We thank Ron Bayer, Howard Chernick, Sandra Decker, Bill Evans, Mathew Farrelly, Sherry Glied, Jonathan Gruber, Ted Joyce, Sanders Korenman, Jeffrey Yau, seminar participants at Baruch, Columbia, the Fall 2003 Association of Public Policy Analysis and Management Meeting, the 2004 Canadian Economics Association Meeting, and the 2005 International Health Economics Association Meeting, and referees for comments on earlier versions of this paper or useful discussions. We thank Jon Gruber for generously providing programs for corroboration.

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