Addressing the revenue impact of smoking ordinances

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.

Acknowledgements

This article benefitted from valuable comments by Djeto Assane, Jack Hou, Jeremy Brown, and seminar participants at New Mexico State University, Florida Atlantic University and the 2004 Western Economic Association International Meetings.