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[33] A common concern among legislators is to discourage smoking among minors, with some countries increasing the age a person must be to buy cigarettes

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Bureau of Alcohol, Tobacco, Firearms and Explosives, The incentive to profit by evading payment of taxes rises with each tax rate hike. By purchasing cigarette packs in a low-tax state and reselling them in a high-tax state, the report estimates smugglers can yield profits as high as $23,000