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"The majority of New York Cigarette tax revenue," said Tax Foundation Excise tax policy director Adam Hoffer "is earmarked for healthcare expenditures its roughly 76% of all the tax revenue from all the cigarettes." The hope is to reduce the number of young people smoking cigarettes by nine percent

The GAO did not issue any formal recommendations in its report, but indicated it stood by its previous recommendation that Congress consider equalizing tax rates to reduce or eliminate the differentials.

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Smoke removal efficiency depends on the filter tip length and pressure drop