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Government taxation policies include excise duties combined with import taxes and sales levies, which serve both revenue collection functions and smoking control

Effects of Tax Increases on Cigarette Use and Tax Revenue One unintended consequence of raising cigarette taxes could be for increased tax avoidance strategies, such as purchasing cigarettes from Native American reservations or neighboring states where taxes are lower

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Anti-tobacco advocates have praised the potential ban, calling it necessary to help reduce the number of people who are smoking in New York