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Despite the decades of evidence related to the role of menthol in facilitating the uptake of tobacco products, this flavor remains on the market for both cigarettes and e-cigarettes, and this study illustrates a willingness among e-cigarettes consumers to shift to using this flavor, the study authors write

Three studies, published in 2013, 2015, 2019 all estimated a national, upper-bound limit for smuggling (or tax evasion and avoidance or non-compliance) at 21%.[69] Much of the related literature employs empirical models of representative consumer demand, including such variables as cigarette price, tourism, income, race, religious affiliation and other demographic variables, in addition to the primary variables of interest: tax (or price) differentials

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Unpaired t -tests were applied to compare two groups, three or more groups were compared with a one-way ANOVA followed by Tukeys or Dunnetts multiple comparisons test, and two-factor analyses were conducted with a mixed-effects model followed by dks or Tukeys multiple comparisons test