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and in New Jersey, a staggering 61.8 percent.[*] A study published by Michael Lovenheim in the March 2008 National Tax Journal finds, "[B]etween 13 and 25 percent of [U.S.] consumers purchase cigarettes in border localities," and "[C]ross-border smuggling confounds many of the potential health and revenue gains from cigarette taxation."[1] He is not the only scholar to advance this thesis

You want to feel the cigar in your hand

Unlike Massachusetts where many sales moved to neighboring states, Californians turned to illicit and international markets to replace their legal purchases

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