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We then take that measure of smuggling (unexplained state sales) and regress it as a function of tax differentials and other commonly employed variables used to describe casual and commercial smuggling

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Data analyses were conducted within a Bayesian framework, which supports inferences beyond binary reject-not reject decisions about null hypotheses, provides a continuous measure of evidence in support of those inferences, and accounts for uncertainty in those inferences (eg, due to an inflated false discovery rate often attributable to multiple comparisons) up front via the specification of default prior distributions on parameters of interest