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Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4 (December 1995): 573-584, ntj-v48n04p573-84-note-estimating-cross-border.pdf?v=%CE%B1&r=35923133871196367

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3rd 3rd: Sweet tea, clove, condensed milk, powdered sugar, pepper, coffee beans, cashews, Irish whiskey, Tootsie Roll

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