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(Taxes intended to address externalities can, in many cases, generate their own.) For excise taxes, this can be particularly complicated as they often have a dual purpose: lowering demand and raising revenue

For example, a special advisory council that convened in 2010 to examine comprehensive tax reform recommended increasing the tax by 21 cents to 68 cents a pack, which was the average of Georgias neighboring states at the time

In fact, they found as many as 10 times the levels of inflammatory compounds released by defense cells in the noses of the former group than in the latter

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