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Its where the cost-per-puff math and the maintenance burden both hit their best balance

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Once thats in place and the immediate and substantial problem of illicit tobacco has been addressed, then we can consider that [the excise rate] along with other tobacco-control strategies to reduce what remains an enormous burden on the health of people in Australia. Fei Gao, a business law lecturer at the University of Sydney, said neither of the two main goals of the excise as a source of revenue and to discourage smoking have or will be achieved in the future, because of the existence of the black market