Benjamin T. Parker, Eric P. Chiang
Abstract
The need for accurate assessment of the revenue impact of smoking ordinances is rising as more state and local governments consider their implementation. This article provides a concise model demonstrating the effect of smoking ordinances on taxable restaurant and bar revenues in the State of California.
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The need for accurate assessment of the revenue impact of smoking ordinances is rising as more state and local governments consider their implementation. This article provides a concise model demonstrating the effect of smoking ordinances on taxable restaurant and bar revenues in the State of California.
Key concepts: Taxable income, Revenue, State (computer science), Business, Public economics, Actuarial science, Economics, Finance