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Research also shows that with their lower incomes, younger smokers are substantially more responsive to increases in the price of cigarettes relative to adults a likely factor in a state that has more than tripled its tax rate during the 2000s

215 Introduction Some Georgia legislators have proposed increasing cigarette taxes from 37 cents to $1.37 as a way to help close the states projected $1 billion deficit-the result of an over 12 percent drop in taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities