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The authors upper bound estimates for illicit trade tobacco products were highest in Chicago at 70% and New York at 74%.[31] Tax Avoidance and Evasion: Cigarette Purchases from Indian Reservations Among US Adult Smokers, 2010-2011 is a 2017 paper published in Public Health Reports

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As described in Thursby and Thursbys 2000 paper, commercial smuggling primarily occurs either by diversion or over-the-road.[*] Diversion involves the manipulation of accounting records, reporting only a portion of legal sales