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10.1038/s41598-020-62188-4 61 ThompsonP

A sizable literature of peer-reviewed academic studies supports these findings.[3] 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.[4] 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.[5] LaFaive and Nesbit, the lead authors of the Mackinac Center study, note that smuggling comes in different forms: casual smuggling, where smaller quantities of cigarettes are purchased in one area and then transported for personal consumption, and commercial smuggling, which is a large-scale criminal activity that can involve counterfeit state tax stamps, counterfeit versions of legitimate brands, hijacked trucks, and officials turning a blind eye.[6] The Mackinac Center provides several anecdotes of smuggling activity over the many editions of its report, including a prison guard caught smuggling cigarettes into prisons, a Maryland police officer running illicit cigarettes while on duty, and a Virginia man hiring a contract killer over a cigarette smuggling dispute

doi:10.1111/j.1600-0714.2008.00704.x

As device ecosystems remain closely linked to proprietary stick formats, consumer switching costs remain high, reinforcing repeat purchases

However, after this policy was finalized, interested parties have requested further clarification on how to appropriately bill for discarded amounts from single-dose containers when there are amounts discarded during preparation by the billing supplier who is not administering the drug

We are revising 425.512(a)(7)(ii) and adding new paragraphs (a)(7)(ii)(A) and (B) to indicate for performance year 2025 and subsequent performance years, an ACO will receive the higher of the ACO's health equity adjusted quality performance category score or the equivalent of the 40th percentile MIPS Quality performance category score when an ACO reports all of the required measures in the APP Plus quality measure set, meeting the data completeness requirement for each measure in the APP Plus quality measure set, and receiving a MIPS Quality performance category score, and the ACO meets either of the following: ++ The ACO's total available measure achievement points used to calculate the ACO's MIPS Quality performance category score are reduced under 414.1380(b)(1)(vii)(A)