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and in New Jersey, a staggering 61.8 percent.[*] A study published by Michael Lovenheim in the March 2008 National Tax Journal finds, "[B]etween 13 and 25 percent of [U.S.] consumers purchase cigarettes in border localities," and "[C]ross-border smuggling confounds many of the potential health and revenue gains from cigarette taxation."[1] He is not the only scholar to advance this thesis

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