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

Why State-for-Local Tax Swaps Are So Hard to Do

An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’

Texas Proposal to Tax Peer-to-Peer Car Sharing is Creative but Misses the Mark

Recapping the 2019 Arkansas Tax Reform

How High Are Cigarette Taxes in Your State?

How Much Does Your State Collect in Excise Taxes Per Capita?