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Growth in Altria's smokeless category seems to be driven by the mid-tier Copenhagen and Skoal line extensions
In its manual for implementing tobacco tax policy, the WHO recognises that an increase in tobacco excises may create an incentive to engage in tax avoidance and tax evasion activities by both manufacturers and individuals [42] and that high tax increases may provide financial incentives for smuggling [42]
To state case before evidence [4] 21
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