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Ireland, which takes over this July, has the highest tobacco tax rates in the EU and is expected to push for higher rates than Cyprus

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This suggests that the estimates are quite similar.[] Also published in 2015 was a paper titled Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations. The paper was not designed to measure smuggling rates per se but rather the economic incidence of the tax break provided on cigarette purchases on Indian reservations