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Furthermore, accurate consumption reporting affects coverage
Your cigarette quality may be influenced by moisture and other environmental factors
Indeed, DeCicca, Kenkel and Liu note that cigarette tax evasion increases with income level, meaning that cigarette taxes may be more regressive than usually recognized.[216] [211] "Cigarette Sales History: Calculated Packs Sold Taxed Based on Revenue Collections," Michigan Department of Treasury's Office of Revenue and Tax Analysis, September 2008
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