time between cigarette tax increases and Wave II interviews. This likely biased the estimates of the effects of increases in excise cigarette effects downward, making it more difficult to detect a result (e.g., cigarette tax increases occurring just prior to Wave II interviews would count the same as cigarette tax increases that occurred just after Wave I, even though the effect would be expected to be much smaller in the former scenario). In addition, we do not investigate the association between increases in cigarette taxes and changes in smoking behaviors. The NESARC is not an ideal source to test this association, as the data can only be analyzed at the state level, and thus, we cannot control for access to cheaper sources of tobacco (e.g., geographic distance to lower tax jurisdictions or tax-exempt places such as Native American reservations). Finally, we are unable to account for bulk purchasing, discount/generic brands, and internet purchases, which can undermine the effects of tax increases, and would need to be considered to do this analysis properly. Nevertheless, many large scale studies have documented the robust and consistent relation between increases in cigarette taxes and reduced cigarette consumption, and the intent of our paper is
