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As noted earlier, however, they acknowledge the impact of tax avoidance on the efficacy of state excise taxes and observe that it "points to the advantages of federal taxes." In theory, focusing on a federal tax approach could avoid some of the smuggling problems produced by large interstate tax differentials.[217] At the same time, however, it is difficult to see how a federal cigarette tax could supplant state taxes

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If the bird would imitate the sound of my voice or the band for instance