October 1, 1998

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

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.

A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities.