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In the last few years, some lawmakers have entertained the idea of banning flavored tobacco products including menthol cigarettes, which make up a significant part of the cigarette market (36 percent at the national level).[31] Such a ban narrows the tax base even more and may result in much lower revenue from the cigarette tax by driving consumers to procure their cigarettes illegally or from jurisdictions without bans.[32] At the state level, high taxes can have a similar effect by driving consumers to purchase out-of-state tobacco products to avoid the tax

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Thorax, 49: 171-174