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Taxing according to harm has the added benefit of allowing consumers to understand a products harm profile by using the price
"Allen Carr's Easyway"
On this point Id add social pressures, as I mentioned in a recent column about choosing what to eat at a pizza restaurant
At 22, he became one of the youngest to exhibit at the Whitney Biennial in New York
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While it adds complexity to the tax design to distinguish based on intended use, it is necessary to ensure that the tax does, in fact, target negative externalities
