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Highly flavored brands like Elf Bar, Flum, and Funky Republic, mostly originating from China, should not even be on the market and are banned at the federal, state, and often local level

As DeCicca, Kenkel and Liu have written, "[R]egardless of how large smoking's externalities are or internalities are, tax avoidance reduces the effectiveness of state excise taxes as a corrective policy tool

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