Recent Research & Commentary

Contraband Tobacco in Canada: Tax Policies and Black Market Incentives

Nachum Gabler
July 1, 2010

A 2010 study by the Fraser Institute, a Canadian free-market think-think, analyzes the effects of national excise taxes on tobacco, attempting to quantify the size and scope of the resulting black-

Research & Commentary: New Hampshire’s Vanishing Tax Advantage

April 26, 2010

New Hampshire Gov. John Lynch (D) has proposed his fifth cigarette tax increase in five years.