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This, together with the authors' cigarette smuggling estimates, suggests that state policymakers should reassess the value of cigarette taxes as a revenue and public health tool

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In fact, a tax on beer was levied by Dutch settlers in New Amsterdam (New York today) in the 17 th century.[36] Taxation of spirits also goes back to the early days of the republic, when a tax was imposed on whiskey during George Washingtons administration to pay back war debts