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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
Methods Cigarette sales data Cigarette retail sales data were obtained from the market research company, Nielsen, who approved the use and publication of their data by NHS Health Scotland for the purpose of measuring population cigarette consumption
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