Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, Mark Stehr, Cigarette tax avoidance and evasion , Journal of Health Economics 24:2, (March 2005), 277-297, [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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The group was interested in determining the health risks posed by light smoking after encountering evidence that a growing number of cigarette consumers actively try to decrease how much they smoke, but are not looking to stop altogether
Are Captain Black Cigars Worse Than Cigarettes
