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These expansive assessments, together with poor clarity on requirements, have led to the following adverse effects
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[13] It can contribute to mouth cancers
However, given the mean percent border population of 1.305, the impact of a 1-cent increase in the average tax differential is clearly negative (-0.148), suggesting that the larger the home tax rate relative to the average bordering tax rate, the greater the smuggling into the state from the lower-tax neighboring states
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