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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
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Half measure While council members Aaron Brockett, Bob Yates, Lisa Morzel and Mary Young felt the focus should remain on vaping products because Boulders legislation had moved to approval quickly since council directed staff to draft it in July, other members worried taxing only the new-age nicotine delivery systems would shift users to traditional cigarettes