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Major manufacturers such as Altria Group Inc., Richmond, Va., and Reynolds American Inc., Winston-Salem, N.C., have invested time and money into stamping out illicit trade (despite the fact that, technically, cigarette manufacturers do not actually lose money when cigarettes are bought in one state and smuggled into another)

Marlboro volumes grew 1.5 percent, while volume for its other premium brands fell by more than 7 percent, and volumes for discount cigarette brands like L&M increased 5 percent

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The sales and use tax (SUT) is also charged on the sale of fuel and, except in the case of diesel fuel, is levied inclusive of excise taxes

Second, we explore the heterogeneity of the IVs effect by splitting provinces based on the median proportion of participants aged 1618 years with less than nine years of schooling in 1982