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Senate Hearing on Tobacco Taxes Owed, Avoided, and Evaded, Tax Foundation, July 29, 2014, [7] Gary Fields, States Go to War on Cigarette Smuggling, The Wall Street Journal , July 20, 2009, [8] Mark Robyn, Border Zone Cigarette Taxation: Arkansass Novel Solution to the Border Shopping Problem, Tax Foundation, Apr

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The premise of a convergence club is that economic groups with similar initial characteristics, like the different brands of cigarettes that are sold in Spain, can realize a steady state of equilibrium through a balanced development path 19