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1 Introduction Cigarette smoking has a negative effect on health, resulting in massive health-related economic losses that include substantial morbidity and mortality (Prochaska and Benowitz, 2019)

Abstract Objective Gastroesophageal reflux disease (GERD), including reflux esophagitis (RE), is recognized as a common gastrointestinal disease, and its prevalence is reported to be increasing

But New Hampshire ($1.78 in taxes per pack) "experienced the biggest gain from net cigarette smuggling, generating more than $1 billion in revenue from cigarettes purchased there but consumed elsewhere," according to the Tax Foundation

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"China at the Crossroads: The Economics of Tobacco and Health"