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Most of the states, however, did get the word from their overwhelmed tax administrators, either directly or through this study, that the crime was tax-induced

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[*] North Carolina is the only contiguous state excluded, for reasons discussed above under "A New Estimate of Interstate Cigarette Smuggling Rates." A more detailed discussion of the model is available in "Appendix A: The Econometric Analysis" at the end of the book.) [] The model is based on the differences between a state's cigarette taxes and the cigarette taxes of other states

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