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doi: 10.1016/S0140-6736(20)32656-8

FDA-2024-N-547 for Tobacco Product Standard for Nicotine Yield of Cigarettes and Certain Other Combusted Tobacco Products (Mackinac Center for Public Policy, February 13, 2025), [48] Benjamin W

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Because of their narrow base, revenue from excise taxes tend to be unstable, and some sources of revenue (like taxes on tobacco) are in long-term decline