The Tax Foundation

October 1, 1998

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

by Patrick Fleenor

Background Paper No. 26

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

Attached Files

• Background Paper No. 26, PDF, 145.3 KB
  by Patrick Fleenor

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