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L&M Cigarettes The L&M brand of cigarettes first appeared on the market in 1952

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Double Happiness cigarettes are manufactured by the Nanyang Brothers Tobacco Company

Tobacco Tax Differentials across States Cause Significant Smuggling The crafting of tax policy can never be divorced from an understanding of the law of unintended consequences, but it is too often disregarded or misunderstood in political debate, and sometimes policies, however well-intentioned, have unintended consequences that outweigh their benefits

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