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.

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

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

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