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It is not as simple as shifting the statutory incidence because it does not matter which side of the market you tax, the burden will end up on the same party either way

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Roughly 85 percent of Black Americans who smoke use menthol cigarettes according to the CDC

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Otojiro Komai established the family workshop in Kyoto during the late 19th century, becoming renowned for exceptional damascene artistry that gained international recognition during Japan's Meiji restoration period

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