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Our results suggest that retail policies aimed at increasing direct and indirect costs of purchasing cigarettes and, presumably, reducing smoking among low-income or black or African-American populations might impact them less than for the overall population

If smuggling of foreign cigarettes is included, the amount is larger, and considering the current growth of cigarette smuggling, it is expected to increase even further

Low-Tax States Benefit From Smuggling Of course, if high-tax states are losing out because their revenue appetites exceed their grasp, somebody is benefiting