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Tax Base The first question to ask in tax design is what will be taxed

The specs are 10 tar and 0.9 nicotine, so common sense smokers will never understand what is light, but if you look at the former two items, you will fully understand

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Notes 1 Richard Peterson and Stephen Peterson, The Slide: Leyland, Bonds & the Star-Crossed Pittsburgh Pirates (Pittsburgh: University of Pittsburgh Press, 2020): 26

Douglas Luke, professor at Washington Universitys Brown School, and his team help to translate, communicate and disseminate evidence from the ASPiRE research projects for tobacco control practitioners