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government experts have rejected a proposal from Philip Morris International to sell its "heat-not-burn" tobacco device as a lower-risk alternative to cigarettes that reduces disease

For example, savings on future medical expenses or an increase in lifetime earnings due to a lower risk of premature death.30 31 As a whole, this paper contests the traditional view of tax regressivity4 and provides relevant arguments for policy discussion and the public debate on common objections to increasing tobacco taxes