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it is not due to the greater reduction in smoking caused by the higher 50-cent tax (smoking cessation is not included in the calculations, though it is unlikely to change them significantly).[] At particularly high tax levels, it is even possible that cigarette tax revenues will decline with a cigarette tax increase

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Conclusion: Now let's go back to the original question: How many cigarettes is one vape equivalent to

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We'd tie a rope from the bumper of a car to a sled and drag people down the road on the sled