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Not only will New York law enforcement need to deal with more tax enforcement issues, such as vendors dodging tax liabilities and individuals selling loosies (loose, single cigarettes often smuggled and untaxed) on street corners, but the additional black market revenue will fuel all other elements of entrenched criminal enterprises

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Graphic 9: Change in Legal Sales Due to Selected Changes in Tax Rates for Selected States Source: Authors' calculations based on 2006 legal sales of cigarettes for each state

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