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This relatively well-designed levy is proof that while some may consider a well-designed excise tax an oxymoron, excise taxes can be an effective and legitimate tax tool

When investigating these health effects, it is important to consider that it is difficult (if not impossible) to disentangle responses driven by chronic exposure to EC aerosol emissions from those related to previous smoking history, unless one were to conduct studies on regular EC users who have never smoked

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