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[19] An analysis of smoking and cigarette tax rates in 1955 through 1964, prior to the Surgeon General's first report and general antismoking sentiment, shows the same relationship between tax increases and declining smoking rates that are prevalent today, suggesting that popular attitudes towards smoking are not a confounding factor

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International Classification of Procedures in Medicine

Lovenheim, How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling, National Tax Journal 61:1, (March 2008), R

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