His conclusion was that between 13 percent and 25 percent of cigarette consumers smuggle their smokes and that the central implication of this study is cross-border smuggling confounds many of the potential health and revenue gains from cigarette taxation. In 2012 the Centers for Disease Control wrote that smokers seem to be avoiding additional taxes while continuing to feed their nicotine habit
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Banerjee A, Koziol-White C, Panettieri R Jr
Another oft-cited survey showed an almost 50 percent drop in smoking rates among high school students in Needham, Massachusetts, a town of nearly 30,000 that raised the age in 2005
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