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1, 2021, [17] Adam Hoffer, Taxes and Illicit Trade, Tax Foundation, Aug

Graphic 9: Change in Legal Sales Due to Selected Changes in Tax Rates for Selected States Source: Authors' calculations based on 2006 legal sales of cigarettes for each state

Mark Stehr, Cigarette tax avoidance and evasion, Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311

In the years following its introduction, millions of adult Japanese smokers switched to THS and other HTPs