Study: The $5 man: the underground economic response to a large cigarette tax increase in New York City
An article in the American Journal of Public Health states that,
A large tax increase led to what focus group participants described as a pervasive illegal cigarette market in a low-income minority community. Perceived pro-smoking community norms, a stressful social and economic environment, and the availability of illegal cigarettes worked together to reinforce smoking and undermine cessation.
The complete study is attached below.