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The state of Michigan quickly learned they needed to impose a tax stampon the cigarettes because of the massive smuggling. As for Massachusetts, where the issueis currently under debate, the Mackinac Institute wrote a letter to thelegislature in an attempt to point out what could be the unintendedconsequences of upping the cigarette tax, calling it a lose-lose proposition.In the letter, the Mackinac officials said that about 18 percent of the cigarettesconsumed in Massachusetts are smuggled

1,2 The focus was on studies which underwent peer reviews and official reports

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