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More specifically, we include the tax differential between the home state and average of the tobacco state taxes and a binary variable equal to 1 for the tobacco states and 0 otherwise

"By rolling your own, you can get so many more cartons than a bag," Ratigan said

The new report on state General Fund receipts for the fiscal year that ended June 30 showed a 1.5% increase in receipts from other tobacco products, such as electronic cigarettes or vapes

doi: 10.1080/02791072.2017.1320734 98 TremblayM.-A

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