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Similarly, a decrease in the tax rate will produce more legal, and fewer illegal, sales of cigarettes
Moreover, studies consistently show that a significant proportion of users are dual users, combining these products with conventional cigarettes 5,8-10
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For net exporters of smuggled cigarettes, pre-smuggling sales will be less than observed
"The rate of cigarette smoking in the United States has been declining for over 30 years, and we expect that it will continue to decline," David Sylvia told me
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