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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] Smuggling comes in different forms

Sources For evidence-based information and further reading, reputable sources such as the National Institute on Drug Abuse (NIDA) ( and the Journal of the American Academy of Child & Adolescent Psychiatry ( offer comprehensive research and articles on the subject

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