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Florida, Hawaii, Kentucky, Mississippi, Missouri, Nevada, North Dakota, and South Carolina all had cross-border purchasing rates of less than 1 percent and New York states rate was only 4.1 percent.[21] The authors of the paper note that their calculations suggest that many states already impose cigarette excise taxes that are higher than optimal. They also point out that their empirical results suggest that the tax avoidance increases with income and state cigarette taxes may be even more regressive than commonly estimated.[22] A 2010 study analyzed discarded cigarette packs in Chicago and surrounding areas with different cigarette tax rates in 2007

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