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Tobacco Tax Differentials across States Cause Significant Smuggling The crafting of tax policy can never be divorced from an understanding of the law of unintended consequences, but it is too often disregarded or misunderstood in political debate, and sometimes policies, however well-intentioned, have unintended consequences that outweigh their benefits

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4) Unlike cigarettes, IQOS ILUMA has no risk of burning others around you, pets, clothes, and furniture as there is no lit end