Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, Mark Stehr, Cigarette tax avoidance and evasion , Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311
Even researchers working for the tobacco industry appeared interested in the link
PMID 29019247
Sales tax rates differ by state, but sales tax bases also impact how much revenue is collected from a taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities