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A Cato Journal article notes from 2010 to 2011, smokers earning less than $30,000 per year spent 14.2 percent of their household income on cigarettes, compared to 4.3 percent for smokers earning between $30,000 and $59,999 and 2 percent for smokers earning more than $60,000. Cigarette taxes are also notoriously unreliable revenue sources

The administration estimates that its proposal would result in roughly the same state tax rate on nicotine intake, whether that intake comes from ecigarettes or conventional cigarettes

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