Although tobacco taxes (and other excise taxes) have historically been a general fund revenue tool, revenue from excise taxes should be allocated to cover societal costs related to consumption.[14] This means, to cite a few examples, health costs related to smoking, infrastructure costs associated with driving, and costs related to enforcing bans of driving under the influence and regulating the sale of alcohol
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Understanding the neurobiological underpinnings and psychosocial determinants of this comorbidity may better explain these potential beneficial effects, while also providing important insights into effective treatments for smoking cessation
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