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*THESE STATEMENTS HAVE NOT BEEN EVALUATED BY THE FOOD AND DRUG ADMINISTRATION

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For alcohol, one study found that 82.7 percent of an increased tax burden from additional federal alcohol taxes would be paid by heavy drinkers.[26] If the goal of an excise tax truly is to regulate behavior, it is often much more appropriate to use regulation

The nicotine from the inhalator is then absorbed in the mouth and throat

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