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Health and Safety Considerations Nicotine, regardless of its form, comes with health and safety concerns due to its addictive properties

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Given the relationship between higher cigarette tax rates and higher smuggling, policymakers should consider these issues when determining whether a cigarette tax increase is appropriate, said Scott Drenkard, director of state projects for the Tax Foundation

Governments typically tax cigarettes more heavily than pipe tobacco because cigarettes represent the larger public health burden due to higher consumption rates and inhalation patterns