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This is consistent with much of the previous literature as transportation costs account for a very small portion (less than one percent) of the total value of cigarettes, suggesting that such costs should exert a negligible impact on smuggling.[] The OLS estimation results in which we regress the residuals from the log-linear nave model against the above described tax differential and population variables is presented in Columns 3 and 4 of Table 3.[] The estimates corresponding to the linear nave model are presented for robustness purposes only and can be found in Columns 1 and 2 of Table 3

the inclusion of data from 6 countries meant that it was not possible to include researchers who were embedded within the various specific cultural contexts

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