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USDHHS 2014)

KPMG noted that "France continues to remain the largest market for illicit cigarettes across the 38 markets in the study and saw the largest increase in illicit consumption in 2024 at 2.0bn cigarettes, driven by a 1.5bn cigarette increase in Counterfeit, and a 1bn increase in Illicit Whites [cigarettes legally manufactured in one country and smuggled into higher-tax jurisdictions], partly offset by a 0.5bn decrease in Other [counterfeit and contraband cigarettes]." The Tax Foundation, it should be noted, puts the black market's share of France's cigarette consumption at 38.5 percent, just slightly exceeding the 37 percent share in Ireland

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in Louisiana and the Tobacco Settlement Finance Authority in West Virginia

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