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

Our model also identifies the states that serve as the largest sources of lower-taxed cigarettes for consumers and organized smugglers

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Using data through 2023, our most recent estimates demonstrate that the states with the highest inbound smuggling rates are California (53%), New York (53%), Massachusetts (38%), New Mexico (36%) and Washington (35%)

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