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A sizable literature of peer-reviewed academic studies supports these observations.[11] A 2017 study published in Public Finance Review provides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[12] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[13] Smuggling comes in different forms

This tax reform is expected to reduce the production of cigarettes by 3 percent, and reduce the affordability of cigarettes, which in turn is expected to decrease smoking prevalence to 32.26 percent among adults and to 8.83 percent among young people

Its really disturbing to see that the quit line calls have gone down so much because theyre exactly what I hoped would be going up, said Dr

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