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[5] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019): 276-311

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He agrees there are problems with the way the use of e-cigarettes is measured and accepts it's not clear which devices people are using

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