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

By: Patrick Fleenor

Download Background Paper No. 26

Background Paper No. 26

Executive SummaryAn analysis of how excise taxA 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. differentials affect interstate smuggling and cross-border sales of cigarettes in the United States.