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Tobacco taxes disproportionately affect low-income consumers because cigarette taxes are regressive.[8] All excise taxes tend to be regressive to some degree, but cigarette taxes are the most regressive of the common excise taxes largely due to the increased prevalence of smoking among people with lower incomes.[9] From a public finance standpoint, excise taxes have particularly narrow tax bases, which contribute to their revenues tending to be particularly volatile.[10] This makes them uniquely ill-suited to furnish general funds as the revenues are inherently unreliable