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Study supervision: Brewer, Stein-Seroussi, Hanley

The comptrollers offices in New York City and Albany had no comment on the cigarette tax fiscal shortfall.

This is mainly due to taxes on consumption, which governments advance to raise funds and discourage smoking

doi:10.1021/tx100407m

They hypothesize that this rise in incidence is related to the changes in cigarettes over the years that encourage deeper inhalation