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Unfortunately, the proposal leaves it up to the Department of Treasury to define the product and design the tax base

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doi:10.1515/9780822379355-004

It should be noted that one study found conflicting results with regard to the relationship between SES and e-cigarettes, whereby young adults from wealthier families were more likely to use e-cigarette, though the comparison groups were all in the affluent state of Connecticut 87

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