A superior design would be a tax based on volume, as volume is a better proxy for the harm associated with consumption (the negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity
This is the symbolic representation of a lightning rod
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For the study, then, Shields and his co-authors reviewed hundreds of published scientific papers, including human studies, animal studies and smoking machine studies
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