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Three studies, published in 2013, 2015, 2019 all estimated a national, upper-bound limit for smuggling (or tax evasion and avoidance or non-compliance) at 21%.[69] Much of the related literature employs empirical models of representative consumer demand, including such variables as cigarette price, tourism, income, race, religious affiliation and other demographic variables, in addition to the primary variables of interest: tax (or price) differentials

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But in California, thanks mostly to the tobacco lobby, the excise tax is just 87 cents per pack one of the lowest state cigarette taxes in the nation, lower than all the states that border California

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Awareness of these totals is increasingly part of how health professionals, financial advisers, and public health campaigns communicate the real cost of the habit