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The study found that those who smoke both combustible cigarettes and use e-cigarettes are twice as likely to report avoiding taxes and three times as likely to report having purchased possibly untaxed or counterfeit product as smokers who do not use e-cigarettes.[25] Another discarded-packs study, titled Empty Discarded Pack Data and the Prevalence of Illicit Trade in Cigarettes, was published in 2017 by the consultancy BOTEC Analysis, LLC

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