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    On the one hand, relative price increases of 72% and 100% in the Philippines and Bulgaria, respectively, would lead to progressivity in net cigarette expenditures on the other hand, price increases of 58%, 29% and 20% in Colombia, Sweden and the UK, respectively, would lead to regressivity in net cigarette expenditures.

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    New York is the highest net importer of smuggled cigarettes, totaling 56.8 percent of total cigarette consumption in the state. New York also has the highest state cigarette tax ($4.35 per pack), not counting the additional local New York City cigarette tax ($1.50 per pack).

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