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We look at it every year to see what is happening on the margin, as tax rates and populations change, said the Mackinac Centers Morey Fiscal Policy Director and co-author of the study, Michael LaFaive

The second was on concern that smoking has damaged health

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The Cabinet paper highlights that cigarette smoking is still the leading cause of preventable death in New Zealand, causing between 4,500 and 5,000 deaths each year