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On the other hand, it attempts to offset the additional transportation and import costs that, without this regime, would fall directly on local consumers and businesses

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Tobacco Tax Differentials across States Cause Significant Smuggling The crafting of tax policy can never be divorced from an understanding of the law of unintended consequences, but it is too often disregarded or misunderstood in political debate, and sometimes policies, however well-intentioned, have unintended consequences that outweigh their benefits