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The Children's Health Insurance Program provides health insurance to uninsured children and teens and receives $30.73 million annually just from the state's cigarette tax revenue, and the Agricultural Conservation Easement Purchase Fund, which preserves Pennsylvania farmland, receives $20.49 million annually

Stead LF, et al

A sizable literature of peer-reviewed academic studies supports these observations.[11] A 2017 study published in Public Finance Review provides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[12] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[13] In addition to high taxes, the study found that bans on flavored cigarettes in Massachusetts and California have sent smuggling to new heights

That is, until his daughter, Rebecca Pratt, ultimately found out about the diaries and, through a remarkable chain of events, brought them to life in the book The Cigarette Diaries, and now an exhibit at the Skagit County Historical Museum