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The FT says this led many to focus on emerging countries, but the rise in "vaping" and reduced litigation risk in the US is once again making this a growth market

This directive necessitated pre-market notifications for all e-cigarette devices and e-liquids

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To account for tax-induced cross-border shopping across state lines we include the weighted average tax differential (home tax rate - average border tax rate) between the home state and the bordering states.[] Similar to the weighting method employed by Coats (1995), the weights are based on county border populations

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