By raising the state's cigarette tax from 10 cents to 35 cents per pack, or 250 percent, Proposition 99 created an opportunity for smugglers to drive a tractor-trailer load of cigarettes into California and make $50,000 in criminal profit, reducing California's excise tax revenue
A superior design would be a tax based on volume, as volume is a better proxy for the harm associated with consumption (the negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity
If you prefer smaller, fresher hits without waste, packs win
Our custom blank cigarette boxes give you complete control over size, color, material, and design