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Cigarette Taxes and Smoking In this study from the Cato Institute, Kevin Callison and Robert Kaestner suggest future cigarette-tax increases will offer relatively few public health benefits, and they say the justification given for future taxes should be based on the public finance aspects of cigarette taxes, such as the regressiveness, volatility, or the rate of revenue growth associated with those taxes

You might take 30 puffs to feel what 15 puffs of a cigarette gave you, simply because the "hit" is more gradual

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