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A sizable literature of peer-reviewed academic studies supports these observations.[11] A 2017 study published in Public Finance Review provides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[12] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[13] In addition to high taxes, the study found that bans on flavored cigarettes in Massachusetts and California have sent smuggling to new heights

Even if purchased at a duty-free shop, these items can still incur duties upon return

According to a 2016 report by Innosight (Corporate Longevity: Turbulence Ahead for Large Organizations) corporations in the S&P 500 Index in 1965 stayed in the index for an average of 33 years

Our findings suggest the highly heterogenous capacity across countries