cigarette tax stamp by state Cigarette-Tax Evasion Costs New York, Illinois Millions Cigarette taxes in the United

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A sizable literature of peer-reviewed academic studies supports these observations.[9] A 2017 study published in Public Finance Review provides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[10] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[11] Smuggling comes in different forms

They found that, converse to the results predicted by Deloitte, their participants were quicker at locating the brand in question from the plain packet array, rather than among the branded packs

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