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A sizable literature of peer-reviewed academic studies supports these observations.[11] A 2017 study published in Public Finance Review provides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[12] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[13] Smuggling comes in different forms

In some cases, the unintended costs may exceed the benefits policymakers hope to achieve

[DOI] [PubMed] [Google Scholar] 53.Pope CA, 3rd, Burnett RT, Krewski D, Jerrett M, Shi Y, Calle EE, Thun MJ

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Figure 1.8 Nicotine competes with acetylcholine to increase electrical activity in neurons