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Government of Sweden (in Swedish)

Butand this mattersmany former cigarette smokers who switch to pipes continue inhaling

To increase understanding of trends in and the nature of tax avoidance and evasion, by examining: trends in the proportion of smokers engaging in tax avoidance and evasion and their socioeconomic and other characteristics (where they acquire their tobacco and trends therein) whether or not tax/price increases, particularly larger tax increases, are linked to tax avoidance and/or evasion which products are most frequently acquired via tax avoidance and evasion, and from which sources

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