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As such, we use the residual (unexplained sales) from the aforementioned regression as the dependent variable in a second regression which includes tax differentials and other common variables to explain the level of casual and commercial smuggling

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5 (2025): 957, [15] Don Kenkel et al., Understanding the DemandSide of an Illegal Market: A Case Study of the Prohibition of Menthol Cigarettes, Health Economics 34, no

They provide a throat hit similar to that which you would experience with tobacco smoke, but without many of the harmful chemicals