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According to the official EpiDerm website, their product (skin) can be used for the following kinds of tests, such as dermal research, skin irritation, EpiDermal barrier, phototoxicity, inflammation, DNA repair, genetic toxicity, skin corrosion, drug metabolism, and anti-oxidants
Journal of General Internal Medicine

Genetics: Genetics influence how strongly nicotine affects receptors, metabolism, and craving intensity

But ultimately, whether the tax burden falls mostly on the medical device industry or on the patients depends simply on the elasticity of demand and supply
