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Indeed, DeCicca, Kenkel and Liu note that cigarette tax evasion increases with income level, meaning that cigarette taxes may be more regressive than usually recognized.[216] [211] "Cigarette Sales History: Calculated Packs Sold Taxed Based on Revenue Collections," Michigan Department of Treasury's Office of Revenue and Tax Analysis, September 2008

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Both the health risks and the health care costs incurred to manage them were now on the radar

The full protocol is at and a summary of the protocol amendments after study initiation is given in Supplementary Data