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This is the most common form of dipping tobacco sold in the US, and the kind you are most likely to see in stores

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For most excise taxes, the base should be the harm or cost-causing element because that best internalizes a 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

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