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As described in Thursby and Thursbys 2000 paper, commercial smuggling primarily occurs either by diversion or over-the-road.[52] Diversion involves the manipulation of accounting records, reporting only a portion of the sales.[] Over-the-road smuggling occurs when bulk cigarettes are purchased legally in low-tax states and shipped to higher-tax states, where the cigarettes receive counterfeit stamps and enter legal markets.[**] Our empirical model controls only for over-the-road smuggling, as has been common in the literature, with the exception of Thursby and Thursby (2000)

E-cigarettes have experienced a significant gain in popularity as an alternative to traditional cigarette smoking, even among nonsmokers, and the industry has seen increasing sales

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The dosage of NICORETTE depends on the number of cigarettes normally consumed by the individual smoker