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Smuggling and Revenue Effects Following a Cigarette Tax Rate Increases for Colorado, Maryland, and Oregon Colorado and Oregon also had sizable cigarette tax rate increases in 2021
Additionally, the COVID-19 pandemic has exacerbated health inequalities among vulnerable populations, closely linked to lower levels of education, inadequate knowledge, and improper preventive behaviors 27
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Consequently, Colombia represents an interesting market to explore the TIs price-based responses to tax increases with potentially many lessons to learn, especially since no academic study to date (that we are aware of) has considered a Latin American country
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