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Comparing personal income tax across countries depends heavily on how rates are measured. PwC includes surtaxes but excludes local taxes in its headline rate, while the OECD separates statutory, marginal, and all in Chop, chop: Time to cut tobacco excise rates? e61 INSTITUTE Tobacco excise has passed a 'tipping point' and is fuelling black market, economists warn Smoking The Guardian Tobacco taxes drop to nine year low as black market ciggies boom
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