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HeinOnline| SSRN Smoke Around the Rising Sun: An American Look at Tobacco Regulation in Japan , principal site developer

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The respondents median age at the time of the study was 65 years, and most had continued to study after compulsory schoolindicating an older, quite well-educated sample

They sum up their argument in the following manner: our study suggests that future cigarette tax increases will have relatively few public health benefits, and the justification of future taxes should be based on the public finance aspects of cigarette taxes such as the regressiveness, volatility, and rate of revenue growth associated with those taxes