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Dauchy & Adrison, 2023) Empirical studies suggest that higher excise rates reduce cigarette consumption, for instance, a 1 per cent rise in excise is associated with an approximate 1.056 per cent reduction in use (Kusuma Wardani & Khoirunurrofik, 2022)

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"This type of research does not align with a modern and forward-thinking university," Ms Smith said

If many people live in a states border counties, that makes it easier and less expensive for both consumers and organized traffickers to move cigarettes from lower-tax states

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