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Retail data in Japan show that cigarette sales declined faster after heated tobacco product use became common (Cummings et al., 2020)

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The most common motivation for the use of nicotine pouches was it comes in flavors I like. Other factors that played a role in the decision to use nicotine pouches included nicotine levels and the brand of the product

Levied on luxury and sin goods, the cess has been a critical tool for bridging revenue gaps, particularly during the COVID-19 pandemic when the Centre borrowed against future cess collections to support states

Supreme Audit Office of Poland, Pozna