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While it adds complexity to the tax design to distinguish based on intended use, it is necessary to ensure that the tax does, in fact, target negative externalities

The suit was filed by a manufacturer of ashtrays who claims to hold the copyright on the depiction of the word Classic, which is written on the packets of the cigarettes

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For soldiers fed a meager diet and often sleep deprived, nicotines psychoactive punch grew more powerful in proportion to their travails