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Although throwback and throwout rules are designed to avoid the perceived under-taxation of corporate income, they can lead to double taxation in some circumstances and frequently impose high tax burdens in the states with such ruleshigh enough to make the state unattractive for businesses, because the tax on the activity actually present in West Virginia will quickly reach double-digit effective rates

L., Shields, M., Leatherdale, S., Malaison, E., & Hammond, D

But for new smokers, the psychology of wanting to look cool may in part be fueling its uptake

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If the person is specifically looking for something that feels as cigarette-like as possible, wants minimal maintenance, and values simplicity over customization, a cigalike can still be a good beginner choice

He said from the industrys standpoint the research has produced no evidence to clear cigarettes from the generally accepted conclusion that they cause lung carcinoma and other maladies