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The allocation of the tax burden between buyers and sellers is known as the tax incidence

Vending machines, believed to be the source of cigarettes for up to a fifth of young smokers, will also face a ban or age-proofing measures such as a requirement to buy tokens for the machines rather than using cash

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[306] By country [edit] The Americas [edit] Brazil [edit] In Brazil, electronic smoking devices (ESDs), such as e-cigarettes and vapes, remain prohibited by federal health regulations