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Today, the reasons for smoking arent all that different: Having a cigarette might be a routine part of your day or a way to take a break from it

But the smalls are really enjoyable

In cigarette markets, consumers tend to shop across borders where the tax rates are lower and dealers develop black and gray markets to sell illegally to consumers, paying little or no tax at all

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Among what the report labeled tax avoidance measures were reclassifying roll-your-own tobacco as pipe tobacco, with minimal differences in the packaging and the appearance of the tobacco itself, and slightly increasing the weight of so-called small cigars to qualify for the lower large-cigar tax rate