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To account for tax-induced cross-border shopping across state lines we include the weighted average tax differential (home tax rate - average border tax rate) between the home state and the bordering states.[] Similar to the weighting method employed by Coats (1995), the weights are based on county border populations

et al Perceptions of smoking risk as a function of smoking status

Our work confirms that there is a degradation of the perceived olfactory function due to smoking