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To encourage harm reduction (consumers switching from more harmful cigarettes to less harmful vapor products), the products should be taxed relative to harm

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The cost of odor removal can also depend on the method used

From 1990 to 2006, the authors estimate that the states with the top five average smuggling import rates as a percentage of their total estimated in-state cigarette consumption, including both legally and illegally purchased cigarettes, were California (24.5 percent of the state's total cigarette consumption), New York (20.9 percent), Arizona (20.6 percent), Washington state (20.1 percent) and Michigan (16.0 percent)

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