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[4] [5] [21] [19] Scientific conclusions [edit] According to the 2004 Surgeon General's report, "Smoking cigarettes with lower machine-measured yields of tar and nicotine provides no clear benefit to health." [22] The tobacco industry's own internal documents also reveal that cigarette manufacturers are aware of the difference between machine-measured levels of nicotine and tar, and those actually inhaled by smokers

The data also demonstrate that when states increase their cigarette taxes, smuggling rates increase, both in the form of increased purchases in neighboring states and through illicit international channels

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