The Foundation's Substance Abuse Policy Research Program was designed to provide support for investigators to conduct policy research on a variety of subjects directed at helping the country reduce the harm caused by substance abuse.Substantial increases in state and local cigarette taxes are among the nation's most important recent tobacco control policy gains; however, cigarette tax evasion poses the single greatest threat to sustaining and advancing these gains. Effective policies to combat tax evasion require accurate measurement of this phenomenon, though existing measurement methods are speculative and difficult to understand. This project is a pilot study that aims to establish the feasibility and demonstrate the scientific validity of a technique that involves inspection of used cigarette packs to determine whether tax stamps indicate that legally required taxes have been paid.
Amount Awarded $48,209.00
Awarded on: 11/7/2007
Time frame: 12/1/2007 - 7/31/2008
Grant Number: 63559