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A sizable literature of peer-reviewed academic studies supports these observations.[9] A 2017 study published in Public Finance Review provides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[10] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[11] Smuggling comes in different forms

Damp Cloth Trick: Wrap a damp cloth around the pack and seal it in an airtight container for 24 hours

Eco-friendly cigarette packaging made from kraft or recycled materials is growing faster than most tobacco companies anticipated

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