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1 2 3 4 Kranish, Michael (July 14, 2021)

10.1007/s00213-017-4591-z 82

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However, given the mean percent border population of 1.305, the impact of a 1-cent increase in the average tax differential is clearly negative (-0.148), suggesting that the larger the home tax rate relative to the average bordering tax rate, the greater the smuggling into the state from the lower-tax neighboring states

More Than Just a Cigar In case you didnt pick up on it, the title of this blog post is a play on the quote (or misquote, to be exact) sometimes a cigar is just a cigar