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To illustrate that point, France used to apply one excise tax rate of grain-based alcohol products like gin and whiskey and another, and lower, rate on grape-based alcohol products like cognac

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A doubling of the federal excise tax between 1982 and 1983 and an increase in the wholesale price of cigarettes preceded an estimated 5 percent decline in per-capita consumption between 1983 and 1984 (Chaloupka et al
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