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As we mentioned earlier, cross-border disparities in prices on an easily concealed and transported commodity like cigarettes can induce cross-border smuggling

Kentucky (last year $5.45): $5.19 = -5% 46

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Since we're interested in how the changes in the level of state and federal excise taxes on tobacco products have affected the quantity demanded over time, we next estimated the quantity of packs of cigarettes legally sold in Hawaii for the years from 2001 through 2009