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Merriman also reports in The Micro-Geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago that only 36 percent of those discarded cigarette packages collected bore the tax stamps of Cook County and only 25 percent had the tax stamp from the city of Chicago.[] In other words, as Merriman points out, Chicago littered packs were slightly more likely to have an Indiana stamp than a Chicago stamp.[23] Cigarette Tax Evasion in Minnesota was prepared by economist Marsha Blumenthal in 2009 for the Minnesota Department of Revenue