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Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, 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

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And myself particularly, finding no use for flavored papers, preferring instead the natural flavor of whatever I'm smoking, saying more here on the flavor issue would be simply a waste of electrons, except of course to re-emphasize that the Government or any of its agencies have no right in telling any adult what kind of paper to use, unless it poses some direct threat - like I suspect with fire safe cigarette paper for instance