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The degree to which tax increases and tax differentials among states and localities cause substitution toward ITTP depends on many factors, including the rule of law, enforcement at customs borders and at points of sale, the ease of access to illicit sources, the price differential between licit and illicit cigarettes, and the moral sentiments of the smoker
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Specifically, the perception of effective enforcement of Tobacco Control Policy positively affects perceived risk, which in turn decreases the likelihood of vaping

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