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Purify the air : Once the house is clean, use a HEPA air purifier/filter to improve indoor air quality and remove odors, smoke, and other volatile organic compounds (VOCs)

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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