Paper is available at: "https://ssrn.com/abstract=3322095" https://ssrn.com/abstract=3322095BOTEC Analysis surveyed 5,001 adult smokers in California from March 12 to April 13, 2018, about a year after the state tobacco excise tax increase on April 1, 2017. The purposes of the survey were to:•...

Cigarettes are a legal product. People who use cigarettes usually strongly prefer them. The high taxes imposed on cigarettes in various states create profit opportunities for those willing to buy them in low-tax states and ship them to high-tax states for resale. Thus, the product is attractive...