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Retrieved June 18, 2017

[] We would like to thank a referee for suggesting the inclusion of under-reporting in our model

We expect it to drop further as Indianas tax hike goes from being more than one dollar less per pack than Michigan to nearly one dollar more. The law of unintended consequences is a constant feature of excise tax policy, said Todd Nesbit, an adjunct scholar with the Mackinac Center and professor at Ball State University in Indiana

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