I think sometimes legislators dont think through the ways people can avoid these things as much. (The Department of Revenues chief economist, Kazim Ozyurt, made a similar point in a presentation before the Illegal Tobacco Commission in November: Tax avoidance appears to be unavoidable in general, one of his slides began, before detailing ways to mitigate it.) In this view, figuring out the right place to set a cigarette tax is less a matter of simply passing a law, and more about finding the right balance among public health, budget needs, and crime
[71] The tour included the Area2 Festival in the summer of 2002, featuring a line-up of Moby, David Bowie, Blue Man Group, Busta Rhymes, and Carl Cox
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