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The question of whether a states share of lottery proceeds constitutes a sin tax is debatable, but the Tax Foundation, a national tax policy research organization, maintains that if a states intent in offering a lottery is to raise revenues for the state as in Texas, where net lottery proceeds support public education the payment is a tax

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Manufacturers have also promoted menthol-containing products, in response to consumer perceptions that such cigarettes were less harmful than nonmenthol brands (Gardiner 2004

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