October 1, 1998 How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States Patrick Fleenor Patrick Fleenor Print this page Subscribe Support our work 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. Topics Cigarette and Tobacco Taxes Excise Taxes
