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Vaping: As part of the same 2016 tax package, lawmakers approved a 40 percent tax on the sale of e-cigarettes when a retailer buys from a wholesaler

Prieger and Jonathan Kulick, Tax Evasion and Illicit Cigarettes in California: Part IVSmokers Behavioral and Market Responses to a Tax Increase, BOTEC Analysis, January 24, 2019, Philip DeCicca, Donald Kenkel, and Feng Liu, Excise Tax Avoidance: The Case of State Cigarette Taxes, Journal of Health Economics 32, no

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