October 1, 1998

How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States

Patrick Fleenor

Background Paper No. 26

Executive SummaryAn analysis of how excise tax differentials affect interstate smuggling and cross-border sales of cigarettes in the United States.

Topics

Cigarette and Tobacco Taxes
Excise Taxes

Related Research

Individual and Consumption Taxes

Business Taxes

Tax Data

Analysis

Personal and Sales Taxes

Business Taxes

Excise Taxes

Tax Data

Major Publications

Individual and Consumption Taxes

Business Taxes

Proposals and Reform Guides

Tax Data

Major Publications

Podcasts

TaxEDU

Legislative Courses

Support Sound Tax Policy

About Us

Learn More

How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States

Topics

About the Author

Related Research

How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States

Topics

About the Author

Related Research

Comments on Tobacco Product Standard for Menthol in Cigarettes

Menthol Ban Would Boost Smuggling, Reduce Revenues, with Few Health Benefits

Will Colorado Spend Millions on Flavored Tobacco and Nicotine Prohibition?

State Legislatures Take Up Tax Reform and Relief in 2022

Are Tax Rebates a Good Way to Provide Relief from Rising Prices?

Facts & Figures 2022: How Does Your State Compare?