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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

Urine testing is well researched and can detect higher concentrations of drugs or drug metabolites than in the blood

Methods Participants were a national probability sample of adults in the United States ( n = 1114, including 344 smokers)

The trouble was that they had no plan to distribute this food or what impact it would have in the population

Then, the light cigarettes, which had less nicotine and tar