1 James Damask, “Cigarette Smuggling: Financing Terrorism?” (Mackinac Center for Public Policy, July 1, 2002), https://perma.cc/E5GL-TUNL.

2 “Internet Tobacco Purchases” (Michigan Department of Treasury, Michigan State Police), https://perma.cc/5FYN-A796.

3 “Cigarette Purchases by New York Consumers from Tribal Retailers in New York State (Published in ‘New York Counties Tobacco Trust VI’)” (IHS Global, Inc., Aug. 25, 2016), A-2-13, https://perma4.cc/ZYR3-HNAZ.

4 Peter Reuter and Malay Majmundar, eds., “Understanding the U.S. Illicit Tobacco Market: Characteristics, Policy Context, and Lessons from International Experiences” (National Research Council and Institute of Medicine, 2015), Summary-3, https://perma.cc/H2KY-F6R8 (accessed March 3, 2015).

5 Peter Reuter and Malay Majmundar, eds., “Understanding the U.S. Illicit Tobacco Market: Characteristics, Policy Context, and Lessons from International Experiences” (National Research Council and Institute of Medicine, 2015), 4–20, https://perma.cc/H2KY-F6R8 (accessed March 3, 2015).

6 Philip DeCicca, Donald Kenkel and Liu Feng, “Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations,” National Bureau of Economic Research (Dec. 2014), https://perma.cc/T5KV-AV7W.

7 “Revenue Estimate: Cigarette and Tobacco Products Tax Evasion” (State of California: Board of Equalization, May 2014), https://perma.cc/D8X6-HLAX.

8 “Study of Wisconsin’s Cigarette Tax Collection System” (Wisconsin Department of Revenue, June 30, 2014), 3, https://perma.cc/YL52-P8TE.

9 “Report of Commission on Illegal Tobacco” (Commonwealth of Massachusetts, March 1, 2014), 8–11, https://perma.cc/7334-HTQP.

10 “Cigarette Tax Evasion Estimate - FYI 2013” (Washington State Department of Revenue, March 12, 2014), https://perma.cc/CMW5-Z3ML.

11 “OCSA Contraband Tobacco Ontario Study” (Ontario Convenience Stores Association, Oct. 2014), https://perma.cc/BQF9-2S7A.

12 “Contraband Tobacco Monitoring Survey Results: Ontario” (National Coalition Against Contraband Tobacco, Sept. 23, 2014), https://perma.cc/GJN2-Z7Z8.

13 Brian V Fix et al., “A Novel Approach to Estimating the Prevalence of Untaxed Cigarettes in the USA: Findings from the 2009 and 2010 International Tobacco Control Surveys,” Tobacco Control 23 (Aug. 22, 2013): i61–i66, https://perma.cc/RUP8-4PJ8.

14 Kevin C. Davis et al., “Cigarette Trafficking in Five Northeastern US Cities” (Dec. 11, 2013): 1, https://perma.cc/5Q22-CV34.

15 Kevin C. Davis et al., “Cigarette Trafficking in Five Northeastern US Cities” (Dec. 11, 2013): 1–7, https://perma.cc/5Q22-CV34.

16 Marin K. Kurti, Klaus von Lampe and Douglas E. Thompkins, “The Illegal Cigarette Market in a Socioeconomically Deprived Inner-City Area: The Case of the South Bronx,” Tobacco Control 22, no. 2 (2013): 1–4, https://perma.cc/MKV2-UYNW.

17 Edward Olive, deputy sheriff, New York City Department of Finance, email correspondence with Michael LaFaive, director, Morey Fiscal Policy Initiative, Mackinac Center for Public Policy, May 8, 2015.

18 “The State and Local Impact of Tobacco Prices on Smuggling and Black Market Tobacco Sales” (Andrew Chang & Company, Sept. 23, 2013), 26, https://perma.cc/7P4P-JKQ8.

19 “An Examination of Cigarette Sales in New York State by Source: 2011” (John Dunham and Associates, Oct. 10, 2012), https://perma.cc/UP4S-RUWS.

20 Howard Chernick and David Merriman, “Using Littered Pack Data to Estimate Cigarette Tax Avoidance in New York City,” National Tax Journal 66, no. 2 (June 2013): 8, 11, https://perma.cc/5HLP-TRKY.

21 Philip DeCicca, Donald S. Kenkel and Feng Liu, “Excise Tax Avoidance: The Case of State Cigarette Taxes,” NBER Working Paper Series (April 2010): Table 2, https://perma.cc/SB9K-KEEY.

22 Philip DeCicca, Donald S. Kenkel and Feng Liu, “Excise Tax Avoidance: The Case of State Cigarette Taxes,” NBER Working Paper Series (April 2010): 31–32, https://perma.cc/SB9K-KEEY

23 David Merriman, “The Micro-Geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago,” American Economic Journal: Economic Policy 2, no. 2 (May 2010): 69–70, https://perma.cc/D35G-YLG8.

24 Marsha Blumenthal, “Cigarette Tax Evasion in Minnesota” (Minnesota Department of Revenue, Oct. 18, 2009), 19, https://perma.cc/G3R4-3EHY.

25 Luk Joossens et al., “How Eliminating the Global Illicit Cigarette Trade Would Increase Tax Revenue and Save Lives” (International Union Against Tuberculosis and Lung Disease, 2009), 12 (Table 4.2), https://perma.cc/495E-GN4F.

26 Michael Lovenheim, “How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling,” National Tax Journal LXI, no. 1 (March 2008): 7, 10, https://perma.cc/9HY9-RHWN; “NTJ Richard Musgrave Prize” (National Tax Association, 2016), https://perma.cc/BBS3-BLJ8.

27 Lesley Chiou and Erich Muehlegger, “Crossing the Line: Direct Estimation of Cross-Border Cigarette Sales and the Effect on Tax Revenue,” The B.E. Journal of Economic Analysis & Policy 8, no. 1 (Feb. 2008): 2–3, https://perma.cc/W6EH-APZE.

28 Stephen D. Smith and Van Huynh, “Washington State Cigarette Consumption Revisited” (Washington Department of Revenue, Jan. 2007), 25, https://perma.cc/5XH4-QHP8.

29 Mark Stehr, “Cigarette Tax Avoidance and Evasion,” Journal of Health Economics 24 (2005): 295, https://perma.cc/668V-XAT4.

30 A. Hyland et al., “Higher Cigarette Prices Influence Cigarette Purchase Patterns,” Tobacco Control 14 (2005): 86–92, https://perma.cc/GK4Q-CRFS.

31 Ann Boonn, “Cigarette Tax Increases by State per Year (2000-2017)” (Campaign for Tobacco-Free Kids, Nov. 10, 2016), https://perma.cc/NQF3-YLPV.

32 Ann Boonn, “Cigarette Tax Increases by State per Year (2000-2017)” (Campaign for Tobacco-Free Kids, Nov. 10, 2016), https://perma.cc/NQF3-YLPV.

33 “The Tax Burden on Tobacco: Historical Compilation” (Orzechowski and Walker, 2014), 11, https://perma.cc/J56N-3TBH.

34 Michael LaFaive, Patrick Fleenor and Todd Nesbit, “Cigarette Taxes and Smuggling: A Statistical Analysis and Historical Review” (Mackinac Center for Public Policy, Dec. 2008), 82–84, https://perma.cc/ZTR2-DCTP.

35 Michael LaFaive, Patrick Fleenor and Todd Nesbit, “Cigarette Taxes and Smuggling: A Statistical Analysis and Historical Review” (Mackinac Center for Public Policy, Dec. 2008), 84, https://perma.cc/ZTR2-DCTP.

36 Kyle Lawson, “Massive Untaxed Cigarette Haul Seized on South Shore, Authorities Say,” State Island Advance (SILive.com, Nov. 23, 2016), https://perma.cc/8TFB-CBL9.

37 Mark Bowes, “Police: North African Native Used Brandermill Store As Front in $1M Cigarette Smuggling Scheme,” Richmond Times-Dispatch, Oct. 26, 2016, https://perma.cc/UU63-JDLA.

38 “NOPD Officers, Deputy Indicted in Cigarette Contraband Trafficking Case,” WDSU, Sept. 29, 2016, https://goo.gl/NuKW9Z.

39 Noah Cohen, “Police Uncover Cigarette Sales Scheme in Newark, Authorities Say,” NJ.com (NJ Advance Media, Sept. 28, 2016), https://perma.cc/F2ZZ-8CH6.

40 “Tennessee Lawmaker Convicted of Felony Tax Fraud” (The Associated Press, Aug. 8, 2016), https://perma.cc/2386-NYEB.

41 Frank Green, “Cigarette Trafficking Figure Pleads Guilty,” Richmond-Times Dispatch, June 16, 2016, https://perma.cc/3YW3-4DKB.

42 Mike Plaisance, “Pedro Perez of Holyoke Pleads Not Guilty to Selling Cigarettes Without Government Excise Stamp to Avoid Taxes,” The Republican, May 12, 2016, https://perma.cc/LS65-KLPE.

43 Isabel Vincent and Melissa Klein, “Authorities Break up Chinatown Buses Cigarette-Smuggling Ring,” New York Post, May 8, 2016, https://perma.cc/JPA3-PYHS.

44 Tom Jensen, “Update: XFINITY Driver Allegedly at ‘Top’ of Tobacco, Drug-Smuggling Ring,” Fox Sports, April 1, 2016, https://perma.cc/7ZNS-3DX7.

45 Robert Pozarycki, “Married Couple under Arrest for Keeping Untaxed Cigarettes in a Flushing Home,” Queens Courier, March 4, 2016, https://perma.cc/7LP2-LUU3; Anthony Giudice, “Authorities Uncovered Ridgewood Man’s Illegal Cigarette Sash in an Ozone Park Garage,” Ridgewood Times, Feb. 29, 2016, https://perma.cc/Q756-9TRG.

46 Robert Patrick, “Feds: Missouri-New York Cigarette Smuggling Ring Dodges $20 Million in Taxes,” St. Louis Post-Dispatch2, March 3, 2016, https://perma.cc/5LZK-9JXB.

47 “N.C. Man Charged Afer Discovery of 20k Packs of Untaxed Cigarettes” (WBAL TV-11, March 1, 2016), https://perma.cc/GFX6-9QBH.

48 Allison Bourg, “State Nabs 4 People for Smuggling 72,000 Packs of Contraband Tobacco Products” (WMAR, March 3, 2016), https://perma.cc/4FRC-ZN98.

49 Michael LaFaive, Patrick Fleenor and Todd Nesbit, “Cigarette Taxes and Smuggling: A Statistical Analysis and Historical Review” (Mackinac Center for Public Policy, Dec. 2008), 71, https://perma.cc/ZTR2-DCTP.

50 Michael LaFaive, Patrick Fleenor and Todd Nesbit, “Cigarette Taxes and Smuggling: A Statistical Analysis and Historical Review” (Mackinac Center for Public Policy, Dec. 2008), 72–84, https://perma.cc/ZTR2-DCTP.

51 R. Morris Coats, "A Note on Estimating Cross-Border Effects of State Cigarette Taxes," National Tax Journal 48, no. 4 (1995).

52 Jerry G. Thursby and Marie C. Thursby, "Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Federal Intervention," National Tax Journal 53, no. 1 (2000).

53 Jerry G. Thursby and Marie C. Thursby, "Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Federal Intervention," National Tax Journal 53, no. 1 (2000).