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To account for tax-induced cross-border shopping across state lines we include the weighted average tax differential (home tax rate - average border tax rate) between the home state and the bordering states.[] Similar to the weighting method employed by Coats (1995), the weights are based on county border populations

So that's like another parallel

It's another perverse result of the 1998 settlement that had tobacco companies--and, ultimately, their customers--chipping in to balance state budgets and pay for lawyers' yachts

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