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Economists recognize that this is one reason that actual revenues received from cigarette tax increases often fall short of projections.6 Another concern when states raise cigarette taxes is that high cigarette taxes tend to induce border shopping.7 Border shopping is another form of tax evasion and occurs when the residents of a state cross state lines to purchase cigarettes in a lower-tax state

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In the 19th century, there was no concern about how many cigs in a pack

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This, however, was based only on data about male individuals