The Micro-Geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago
利用芝加哥街头随机收集的丢弃烟盒数据，研究发现四分之三的烟盒没有本地税票，距离低税州边界每增加一英里，本地税票概率上升约1%，证实了税收差异对逃税行为的显著影响。
The large tax differentials between Chicago and neighboring jurisdictions provide an incentive for cigarette tax avoidance. Data from a random sample of cigarette packs littered in Chicago reveals a startling degree of tax avoidance: three-quarters did not display a Chicago tax stamp. Also, the $2.68 difference between the tax in Chicago and surrounding counties decreases the probability of a local stamp by almost 60 percent, and a one mile increase in distance to the lower-tax state border increases the probability a pack of a local stamp by about one percent. These results are consistent with the predictions of economic theory.