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Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4 (December 1995), 573-84, Mark Stehr, Cigarette tax avoidance and evasion , Journal of Health Economics 24:2 (March 2005), 277-97, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311

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2 Source: Study Report P1-PMX-01-JP, Year 4 (2020-2021), Repeated Cross-Sectional Survey on the Use of Tobacco and Nicotine Containing Products in the General Adult Population and among Users of IQOS in Japan 3 The distribution of patterns of use of IQOS users is based on repeated cross-sectional surveys of IQOS users in Japan

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Leur invention " Favor " tait compos d'un papier imbib de nicotine pur e, avant d'tre roul dans un tube en plastique, sans aucun systme lectronique , ressemblant une cigarette traditionnelle