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Auf den Zuschlagspreis ist ein Aufgeld von 28% zu entrichten, in dem die Umsatzsteuer ohne separaten Ausweis enthalten ist (Differenzbesteuerung) oder ein Aufgeld von 23% auf den Zuschlag zzgl

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A., Williams, A., & Yauk, C

The WHO and the Center on Budget and Policy Priorities argue that the regressivity of cigarette taxes is counteracted by higher responsiveness of poor people to those price changes

That saidand this matters from a health perspectivepipe smokers who do inhale face similar risks to cigarette smokers