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doi:10.1136/tobaccocontrol-2012-050450 St Charles FK, Ashley M, Shepperd J, Clayton P, Errington GA: Robust method for estimating human smoked cigarette yields from filter analysis data

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Abbreviations ANOVA: Analysis of variance FTND: Fagerstrm test for nicotine dependence QSU: Questionnaire of smoking urges SD: Standard deviation UK: United Kingdom

"Generally, the Commonwealth's high tax ratesrelative to other states provide smugglers an incentive to import such products from low-tax states and sell them to in-state buyers willing to illegally evade payment of the applicable Massachusetts tobacco excise," conceded the report's authors