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Policy responses in recent years have included banning common carrier delivery of cigarettes[6], greater law enforcement activity on interstate roads[7], differential tax rates near low-tax jurisdictions[8], and cracking down on tribal reservations that sell tax-free cigarettes.[9] However, the underlying problem remains: high cigarette taxes amount to a price prohibition on the legal product in many U.S

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New York has the highest inbound smuggling activity, with an estimated 53.5 percent of cigarettes consumed in the state deriving from smuggled sources in 2020