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The argument rationalized that if non-smokers live longer, they also pay during their lifetime more taxes than smokers that statistically become ill and die earlier.Template:Who Because smoking related deaths often occur around retirement age for many people, and thus around the time when a person begins to pay much lower income taxes, the premature death of a smoker probably presents a net gain for the government in health care costs

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Air exchange occurs at the site of the alveoli (tiny air sacs) that are covered with small blood vessels (capillaries)