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If demand is more inelastic than supply, consumers bear most of the tax burden, and if supply is more inelastic than demand, sellers bear most of the tax burden

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tax measures and activities against illicit trade, for example the 2010 Directive on excise duty on tobacco which amended the structure and rates of duty with public health goals in mind

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Furthermore, studies using diet-induced models of MASLD have shown that e-cigarette exposure exacerbates preexisting liver injury, worsening steatohepatitis through amplified oxidative stress, mitochondrial dysfunction, and inflammatory responses [134]