October 1, 1998

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

Patrick Fleenor

Patrick Fleenor

Download Background Paper No. 26

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.

Was this page helpful to you?

Yes!
No

Thank You!

The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?

Contribute to the Tax Foundation

Topics

About the Author

Patrick Fleenor

Related Research

Voters in Four States to Vote on Recreational Marijuana

Countries Eye Environmental Taxation

Maryland Lawmakers Look to Alcohol for New Revenue

New Census Data Shows States Beat Revenue Expectations in FY 2020

An Excise State of Mind

Flawed Federal Taxation of Recreational Marijuana