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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
This Box is designed for 21 Cigarette Packeges (64mm x 86mm x 24mm)
Both issues presented significant concerns for employees health and safety, Rowe found
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Ahlstroms differentiation is therefore less about end-brand claims and more about process engineering and material qualification, including the ability to support product conformity across formats like cigarettes and beedis-adjacent applications
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