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20, 2009, [5] Mark Robyn, Border Zone Cigarette Taxation: Arkansass Novel Solution to the Border Shopping Problem, Tax Foundation, Apr

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The ACIR report, titled "Cigarette Bootlegging: A State and Federal Responsibility," stated that cigarette smuggling in the United States was primarily due to state tax differentials[76] and recommended, among other things, that governments exercise restraint with their cigarette tax rates.[77] The report is one of the most oft-cited studies of cigarette taxes and smuggling in the academic literature