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They sum up their argument in the following manner: our study suggests that future cigarette tax increases will have relatively few public health benefits, and the justification of future taxes should be based on the public finance aspects of cigarette taxes such as the regressiveness, volatility, and rate of revenue growth associated with those taxes

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2021;1(1):CD013229

This gradual approach succeeds where cold turkey failsresearch shows 88% of cold-turkey attempts fail within days, while tapering supports sustainable reduction