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This is best understood with the example of the motor fuel tax, where gasoline purchases serve as a proxy for a drivers contributions to traffic congestion, road wear-and-tear, and emissions, in effect setting a price on the use of public roads.[9] Finally, application of excise taxes can be viewed through the lens of British economist Arthur C

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They note that the solvents, flavorings and additives in the liquids that are heated and vaporized in an e-cigarette have not been studied