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Mark Stehr, Cigarette tax avoidance and evasion, Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311

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Most of those deaths (7.4 million) are attributed to direct tobacco use, while the remaining more than 1.3 million deaths are attributed to exposure to secondhand tobacco smoke

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