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Vertical Equity Consequences of Very High Cigarette Tax Increases: If the Poor Are the Ones Smoking, How Could Cigarette Tax Increases Be Progressive? Journal of Policy Analysis and Management 27

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Democrats are currently reviewing the updated proposals with some in favor of the extra cigarette tax, and the assembly technically has until April 29 to finalize the budget.

See, for example, Public Health (Tobacco) Act 2008 (NSW) s 22(3)(b)