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This means more forms to fill out, more taxation offices to interact with, more potential auditors, and multiple different tax bases

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These strategies include raising tobacco taxes, enforcing minimum prices below which tobacco products cannot be sold, restricting the sale of flavored tobacco products, prohibiting tobacco product sales in specific location such as pharmacies and health care facilities, and mandating clear and visible health warnings about the dangers of tobacco use in retail displays

In 2009, Hukkanen et al