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According to an analysis by The Wall Street Journal, from 2010 through 2021, the SAF and a related nonprofit have paid Gottlieb, his relatives, or entities tied to him at least $22 million

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Levying an excise tax in these situations can serve to recoup some of the cost of these externalities and internalize the cost of the externality to the purchase of the product.[11] The Pigouvian concept of internalizing externalities to correct inefficient market outcomes suggests that the size of the excise tax should be equal to the cost of the negative externality