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We first estimate in-state consumption and then use the residual from that regression as a measure of smuggling

Menthol content exceeding 0.6% will cause the aerosol particle size to surgePMTA Review Group 5th Technical Review Meeting Minutes (FDA-2023-N-0423) The head-to-head test comparison is even more brutal: using the same batch of nicotine salt solution, Blus atomization efficiency can soar to 78%, while JUUL hovers around 63%

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However, given the mean percent border population of 1.305, the impact of a 1-cent increase in the average tax differential is clearly negative (-0.148), suggesting that the larger the home tax rate relative to the average bordering tax rate, the greater the smuggling into the state from the lower-tax neighboring states