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Despite recent declines, the prevalence of e-cigarette use among young individuals remains a critical public health concern

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We also found that for every 100 cigarettes smoked in Indiana during 2023, an additional 23 were smuggled out, and very likely to higher-taxed neighbors such as Michigan, Illinois and Ohio

Tobacco Tax Differentials across States Cause Significant Smuggling The crafting of tax policy can never be divorced from an understanding of the law of unintended consequences, but it is too often disregarded or misunderstood in political debate, and sometimes policies, however well-intentioned, have unintended consequences that outweigh their benefits

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