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Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, ntj-v48n04p573-84-note-estimating-cross-border.pdf?v=%CE%B1&r=35923133871196367

Includes quite a few guests who frequent Sinica listeners may remember, not only our keynote speaker Yasheng Huang, who I interviewed here about three weeks ago, but also people like Demetri Sevastopulo from the FT, Lingling Wei from the Wall Street Journal