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high-income, upper-middle-income, lower-middle-income, and low-income).

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One recent review, for example, estimates that 11.6% of the global cigarette market is illicit, with a relatively higher share in low-income, low-tax countries and a lower share in high-income, higher-tax countries.36 As discussed in the World Bank's Curbing the Epidemic , tobacco tax increases will still generate increases in tax revenues and reductions in tobacco use, even when tax avoidance and evasion increase.4 The World Bank states that the appropriate response is not to forego tax increases, but instead to crack down on illicit trade in tobacco products

Vape & Smoke Shop Foundation Date: 2013 Franchising Date: 2016 Franchised Shops: Over 8 locations across the USA Startup Investment: Approximately $90,100-$168,150 Royalty Fees: 5% of gross sales Vape & Smoke Shop was established in 2013, responding to the rapidly growing demand for vaping products