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It does not touch on every aspect of this corner of tax policy, but merely attempts to lay out some general principles for when and how excise taxes should be levied

This is partly because tobacco is more addictive than most other drugs, and smokers do not mature out of consuming tobacco, possibly because tobacco use doesnt interfere with adult functioning, such as employment (Bachman et al

It treats two forms of severe childhood epilepsy

The unfortunate reality is that because the brains biochemistry is altered when consuming nicotine, it is extremely difficult for someone to quit smoking, even when honest attempts are made