Morris Coats, A Note on Estimating Cross Border Effects of State Cigarette Taxes, 48 National Tax Journal 573-584 (Dec
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Cigarillos are longer, slimmer versions of large cigars, weigh more than 3 lbs./1,000 cigars and are classified as large cigars by federal tax code, which receive a better tax rate
In partnership with Ngi Tahu, who hold Indigenous guardianship over yellow-eyed penguins, we recommend recognition of three subspecies, urgent conservation action for the critically small and rapidly declining Northern subspecies and the need for immediate population size and trend assessments for the Auckland and Campbell Island populations
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