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David Sutton, a spokesman for Richmond, Virginia-based Altria Group Inc., owner of the nations biggest cigarette maker, Philip Morris USA, called the proposal a bad policy that will harm local employers

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appendix table 9.1 on page 88 of the appendix and appendix table 9.2 on page 92 of the appendix)

Proponents of higher rates claim that because low-income individuals are more sensitive to price increases, higher taxes make them the most likely to quit and, consequently, the primary beneficiaries of the tax