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The point is to get people to smoke less, and its not working

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For instance, e-cigarette use has been linked to increased health risks, including increase thrombosis risk [203] as well as throat and mouth irritation, respiratory tract irritation, and behavioral changes among others [153]

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Because this tax rate is based on the wholesale cost of cigaretteswhich changes from year to yearthe tax rate for other tobacco products also changes from year to year