Bartolome, Charles A.M. de - In: Canadian Journal of Economics 40 (2007) 4, pp. 1213-1236
There are products that are assembled from kits but that, once assembled, are identical to other products. An example is the roll-your-own cigarette. Because the kit requires time to assemble, it is more costly than the assembled product; in the absence of tax competition, the kit is not bought...