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Indeed, DeCicca, Kenkel and Liu note that cigarette tax evasion increases with income level, meaning that cigarette taxes may be more regressive than usually recognized.[216] [211] "Cigarette Sales History: Calculated Packs Sold Taxed Based on Revenue Collections," Michigan Department of Treasury's Office of Revenue and Tax Analysis, September 2008

The combined company gains strength to increase sales in developing countries, where health restrictions aren't as strict

The cost of cigarettes is determined by various factors such as the expenses of production, the quality of cigarettes, and government taxes

(Committee on the Review of the Health Effects of Electronic Nicotine Delivery Systems) (January 2018)

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