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Originally passed in 2010 to regulate the shipping of cigarettes and smokeless tobacco, the law was amended in late 2020 by the "Preventing Online Sales of E-Cigarettes to Children Act." This amendment expanded the definition of tobacco products to include Electronic Nicotine Delivery Systems (ENDS)

Robustness checks include dynamic specifications with lags of the dependent variable and aggregated models by month (interrupted time series analysis)

Tobacco Oud stayed quite linear throughout

Excise taxes are sometimes referred to as sin taxes because they are often levied on products whose consumption is considered socially undesirable