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A single cigarette delivers roughly 12 mg of absorbed nicotine

The key issue is timing

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According to ABC News, the study found that "higher cigarette taxes may be financially hurting low-income smokers rather than making them more likely to quit." Among the 13,000 surveyed in New York State, lower income smokers (those in households making under $30,000) spent 23.6 percent of their income on cigarettes, compared to two percent by higher income New York residents and an average of 14 percent among lower income smokers nationally