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Pennsylvania recently put more than 2,000 liens on homes and properties of residents who didnt pay taxes on cartons bought online, and New York City has billed more than 7,000 customers $7.1 million for buying untaxed cigarettes online from retailers with names like eSmokes.com

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Matthew Farrelly, who has also studied the issue, believes that elasticities have likely declined from 0.4%, but not as much as Callison and Kaestner estimate

[1] [11] It is the most common type of fatal poisoning in many countries

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