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A sizable literature of peer-reviewed academic studies supports these observations.[11] A 2017 study published in Public Finance Review provides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[12] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[13] In addition to high taxes, the study found that bans on flavored cigarettes in Massachusetts and California have sent smuggling to new heights

5 A study of electronic health records from two health systems in northern California enriched for Asian American, Native Hawaiian, and Pacific Islander (AANHPI) groups found that although lung cancer diagnoses among those who have never smoked varied across different AANHPI groups, more than three-quarters of Chinese, Asian Indian, and Vietnamese female lung cancer diagnoses [occurred] among those who have never smoked. 6 Additionally, although the average age at diagnosis of lung cancer is not all that different between patients with a history of smoking and those without, Dr

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The affordability of cigarettes has steadily increased in India ++ India hasn't seen any significant increase in tobacco taxes for more than 6 years since the GST