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Consequently, A Cato Journal article notes from 2010 to 2011, smokers earning less than $30,000 per year spent 14.2 percent of their household income on cigarettes, compared to 4.3 percent for smokers earning between $30,000 and $59,999 and 2 percent for smokers earning more than $60,000. In light of these and many other studies, a reduction of taxes on modified risk tobacco products would encourage the use of tobacco harm reduction products, which would also translate into health care savings for New Hampshire

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