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This finding is consistent with the cigarette literature where evidence shows that specific taxes per pack are more effective than value taxes in raising cigarette prices, reducing price variability, reducing opportunities for tax avoidance and reducing consumption among adult smokers.4 3032 This is also likely the case for ENDS
the former collects data through household interviews, with all permanent residents of surveyed households interviewed by trained and qualified investigators according to questionnaire items
Cullen, B
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