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A superior design would be a tax based on volume, as volume is a better proxy for the harm associated with consumption (the negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity

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The new product, called LEVIA, could change the tax picture for IQOS users in some countries.) Who is IQOS for

I mean, I I don't want to, but this is not that