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[98] The addiction potential of e-cigarettes may have risen because as they have progressed, they have delivered nicotine better

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As noted earlier, however, they acknowledge the impact of tax avoidance on the efficacy of state excise taxes and observe that it "points to the advantages of federal taxes." In theory, focusing on a federal tax approach could avoid some of the smuggling problems produced by large interstate tax differentials.[217] At the same time, however, it is difficult to see how a federal cigarette tax could supplant state taxes

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Same liquid type per device, filled to the line, pods primed