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A sin tax has two purposes: (1) to discourage a behavior that imposes a social cost, like inevitable health care costs

[PubMed] [Google Scholar] 10.Aberle DR, Adams AM, Berg CD, Black WC, Clapp JD, Fagerstrom RM, et al

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As soon as you pass $100 a bottle, the retail advantage starts to disappear

Ebbert JO, Dale LC, Patten CA, et al