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[38] [39] These products were used to discourage quitting, by offering unwilling smokers an alternative to quitting, and implying that using the alternate product would reduce the hazards of smoking

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Revenue raised by such a tax could go toward carbon offsets or other mitigation efforts, but just pricing carbon emissions on its own has an impact, because it establishes a market mechanism by which manufacturers are incentivized to reduce emissions

The program addresses the issue of tobacco use and its negative impact on the community