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An excise tax should target the negative externality or cost, which means the tax base should be the best available proxy for those externalities or cost

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These options usually feature extensive customer support, warranties, and wider availability in retail outlets

adults ages 18 and older smoked cigarettes, which is the lowest prevalence recorded since 1965 (116)

A Cigarette & Tobacco Market Overview for Asset Based Lenders In this, the first article in our three part series on tobacco, vaping and cannabis, we provide a detailed overview and insights for lenders with current or potential portfolio exposure in the cigarette & tobacco market