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This is consistent with much of the previous literature as transportation costs account for a very small portion (less than one percent) of the total value of cigarettes, suggesting that such costs should exert a negligible impact on smuggling.[] The OLS estimation results in which we regress the residuals from the log-linear nave model against the above described tax differential and population variables is presented in Columns 3 and 4 of Table 3.[] The estimates corresponding to the linear nave model are presented for robustness purposes only and can be found in Columns 1 and 2 of Table 3

Vapers often take longer puffs (e.g., 3.5 seconds) compared to smokers (e.g., 2.3 seconds)

The image below outlines the main differences between heated tobacco products, vapes (e-cigarettes), snus, and nicotine pouches

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