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This is excellent as far as performance goes, but one also has to realize that if we are doing this constantly year in and year out, we are really not solving the problem.[167] Measured by arrests and seizure of cigarettes, New Jersey had the second worst problem

The same report makes the following analysis on how the new tax rate will affect cigarette prices: Due to the relative tax applied at a rate of 63 percent, by increasing the fiscal multiplier VAT to 20 percent, an even higher proportion of the total tax on cigarettes became price-related

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