45:
3961:
1648:
1636:
1840:
in nature and discriminates against the lower classes. Sin taxes are often assessed at a flat rate meaning they account for a much larger portion of the price of an x by the wealthy. Also, sin tax rates products such as alcohol or cigarettes typically do not account for ability to pay, therefore poor
1844:
Critics also argue sin taxes fail to affect consumers' behaviors in the way that tax proponents suggest, for instance increasing smokers' propensity to smoke cheaper, high-tar, high-nicotine cigarettes when the per-pack tax is raised and increasing the rate of people mixing their own drinks rather
1803:
Tobacco and alcohol consumption has been linked to a variety of medical problems. In the United States alone, over 440,000 annual deaths are considered to be related to smoking tobacco. A synthesis of 67 studies found that there was evidence indicating tobacco taxation is responsible for "reducing
1777:
Revenue generated by sin taxes supports many projects imperative in accomplishing social and economic goals. American cities and counties have utilized funds from sin taxes to expand infrastructure, while in Sweden the tax for gambling is used for helping people with gambling problems. Public
1749:, which are to pay for the damage to society caused by these goods, sin taxes increase the price in an effort to decrease the use of these goods. Increasing a sin tax is often more popular than increasing other taxes. However, these taxes have often been criticized for
1811:
Following the medical argument, consumers of tobacco and alcohol cause a greater financial burden on society by forcing others to pay for medical treatment of conditions stemming from such consumption, especially in most first-world countries with government-funded
1761:
The enactment of sin taxes on harmful activities varies by jurisdiction. In many cases, sumptuary taxes are implemented to mitigate use of alcohol and tobacco, gambling, and vehicles emitting excessive pollutants. Sumptuary tax on sugar and
2297:
1791:
Proponents argue that the consumption of tobacco and alcohol, the behaviors associated with consumption, or both consumption and the behaviors of consumption, are immoral or "sinful", hence the label "sin tax". For example,
2327:
Bloom, D.E.; Cafiero, E. T.; Jané-Llopis, E.; Abrahams-Gessel, S.; Bloom, L. R.; Fathima, S.; Feigl, A. B.; Gaziano, T.; Mowafi, M.; Pandya, A.; Prettner, K.; Rosenber, L.; Seligman, B.; Stein, A. Z.; Weinstein, C.
2229:
1804:
smoking behavior among youth, young adults, and persons of low socioeconomic status, compared to the general population," although no evidence was found indicating this was true for long-term smokers or
2557:
When we rely on a sin tax for general revenues, we have a perverse incentive to maintain that revenue stream. It hurts government services when
Canadians reduce their use of fossil fuels.
2305:
2044:
3372:
2625:
2359:
3296:
2385:
3301:
2706:
1924:
1800:
and Dr. David Warner support increasing taxes on tobacco and alcohol, with the goal of using tax codes to help change behavior and improve health.
3683:
3245:
2411:
1848:
The government may become reliant on the revenue from the tax and have to encourage "sinful" behavior in order to maintain the revenue stream.
1330:
2587:
2540:
2052:
2230:"Drug abuse costs the United States economy hundreds of billions of dollars in increased health care costs, crime, and lost productivity"
1950:
3886:
3456:
3438:
2788:
1187:
2829:
2329:
1052:
1047:
2152:
2075:
493:
3426:
2945:
2526:
2101:
3308:
1401:
994:
220:
488:
3409:
1805:
1951:"'Sin taxes' are meant to push people away from booze and cigarettes, but they mostly hit those who can least afford to pay"
2922:
1903:
1601:
787:
2254:
Single, E; Robson, L; Xie, X; Rehm, J (1998). "The economic costs of alcohol, tobacco and illicit drugs in Canada, 1992".
3643:
3568:
1476:
3541:
3367:
2979:
2641:
1678:
1541:
669:
181:
3926:
3906:
3666:
3349:
1002:
755:
3360:
3156:
2580:
472:
3536:
3016:
2969:
654:
250:
3181:
2999:
2803:
2438:
1898:
1606:
1325:
2701:
2180:"Effects of tobacco taxation and pricing on smoking behavior in high risk populations: a knowledge synthesis"
2127:"Frequently Asked Questions on the Passage of the Family Smoking Prevention and Tobacco Control Act (FSPTCA)"
1611:
575:
44:
3622:
3589:
3377:
2851:
2793:
2711:
2696:
2686:
1309:
605:
3964:
3316:
2630:
2573:
1551:
1521:
3832:
3795:
3573:
2824:
2716:
937:
409:
3731:
3397:
3286:
2839:
2748:
2691:
1815:
The moral, medical and financial arguments are occasionally considered in contemporary news settings.
984:
562:
519:
370:
225:
74:
3860:
1771:
1571:
989:
478:
3262:
1829:
and/or outright theft of the taxed products, sometimes for personal use but often for sale on the
3985:
3911:
3716:
3653:
3551:
3526:
2798:
1766:
has also been suggested. Some jurisdictions have also levied taxes on recreational drugs such as
1586:
1526:
1037:
1032:
659:
540:
191:
2544:
2002:
3484:
3431:
3387:
3272:
3240:
3031:
3004:
2126:
1671:
1496:
1381:
1376:
977:
556:
375:
3673:
2029:
3277:
2861:
2856:
2760:
2722:
2615:
1576:
1501:
1466:
1451:
1371:
1361:
610:
530:
525:
446:
3837:
3824:
3768:
3583:
3201:
2994:
2913:
2846:
2743:
2465:
1596:
1561:
1536:
1416:
1396:
568:
245:
106:
3546:
8:
3916:
3790:
3531:
3516:
3466:
3171:
3161:
2940:
2870:
2658:
1616:
1516:
1511:
1456:
1441:
1431:
1426:
1421:
1366:
1356:
1351:
1335:
1205:
1151:
959:
467:
2469:
1976:
1709:
specifically levied on certain goods deemed harmful to society and individuals, such as
3990:
3748:
3691:
3607:
3506:
3499:
3461:
3421:
3227:
3128:
3043:
3021:
2875:
2834:
2596:
2488:
2453:
2279:
2267:
2206:
2179:
2156:
1591:
1581:
1566:
1556:
1531:
1481:
1446:
1436:
1406:
1391:
1386:
1241:
1156:
949:
913:
834:
713:
431:
69:
3778:
3648:
3511:
3489:
3392:
3267:
3211:
2989:
2928:
2918:
2890:
2866:
2493:
2271:
2211:
2025:
1664:
1506:
1491:
1486:
1461:
1411:
1211:
927:
879:
819:
735:
676:
388:
355:
161:
2283:
1883:
3761:
3711:
3355:
3291:
3257:
3250:
3133:
3100:
3090:
2483:
2473:
2263:
2201:
2191:
2017:
1893:
1546:
1471:
1077:
1042:
1022:
839:
807:
681:
535:
286:
3931:
3612:
3597:
3578:
3083:
3078:
2952:
2478:
1858:
1767:
1640:
1256:
1114:
1109:
849:
812:
723:
688:
590:
514:
350:
310:
276:
186:
176:
171:
166:
84:
3946:
3756:
3736:
3698:
3563:
2984:
2974:
2964:
2772:
2738:
2604:
2412:"Sin taxes on alcohol and tobacco have cost the Treasury ÂŁ31bn, analysis finds"
1873:
1837:
1797:
1750:
1710:
1199:
1171:
1146:
1007:
854:
649:
585:
483:
421:
325:
320:
303:
281:
3979:
3921:
3802:
3706:
3602:
3191:
3123:
3073:
3068:
3053:
3048:
3026:
2935:
2902:
2767:
2636:
2512:
1697:
1271:
944:
869:
760:
693:
627:
595:
462:
404:
365:
345:
315:
230:
151:
146:
121:
111:
53:
2021:
3881:
3871:
3661:
2957:
2497:
2215:
1925:"Bill would block porn on new phones, computers unless consumers pay a tax"
1830:
1746:
1652:
1166:
954:
923:
894:
874:
765:
750:
730:
644:
639:
441:
235:
2275:
2196:
2076:"Sin tax extension would push public funding of stadiums past $ 1 billion"
204:
23:
Excise or sales tax specifically levied on goods deemed harmful to society
3812:
3807:
3678:
3558:
3448:
3341:
3113:
3058:
2663:
2452:
Farrelly, Matthew; Nonnemaker, James; Watson, Kimberly (September 2012).
1888:
1793:
1742:
1714:
1161:
904:
864:
782:
718:
664:
600:
426:
416:
360:
240:
141:
136:
94:
79:
2454:"The Consequences of High Cigarette Excise Taxes for Low-Income Smokers"
3941:
3773:
3721:
3521:
3494:
3404:
3186:
3166:
3095:
2678:
2668:
1722:
1706:
1266:
1236:
1119:
1104:
1027:
964:
932:
884:
859:
844:
745:
740:
708:
634:
340:
335:
156:
116:
62:
3876:
3783:
3617:
3416:
3382:
3235:
3206:
3176:
3108:
3063:
3036:
2884:
2819:
2653:
2648:
2565:
1826:
1779:
1753:
and disproportionately taxing the physically and mentally dependent.
1726:
1099:
1017:
1012:
703:
698:
509:
436:
126:
3476:
3140:
1878:
1763:
1738:
1261:
1229:
918:
908:
829:
824:
797:
770:
580:
330:
271:
266:
99:
2437:
Hoffer, Adam; Shughart, William; Thomas, Michael (February 2013).
2326:
3638:
3196:
2755:
1868:
1072:
899:
792:
131:
89:
1778:
acceptance of sumptuary taxes may be greater than income tax or
1863:
1730:
1635:
1281:
1092:
1087:
1082:
889:
777:
17:
3936:
3844:
3009:
2045:"Proposed 'Sin Tax' on Cigarettes Sparks Hope for Preschools"
1977:"New York Health Official Calls For Tax On Drinks With Sugar"
1734:
1718:
1296:
1291:
1286:
1276:
1251:
1246:
1193:
1065:
2003:"Taxation and Market Power in the Legal Marijuana Industry"
2330:"The Global Economic Burden of Non-communicable Diseases"
36:
3373:
Ban on caffeinated alcoholic drinks in the United States
2451:
2439:"Sin Taxes: Size, Growth, and Creation of the Sindustry"
1841:
people pay a much greater share of their income as tax.
2360:"Should my Diet Dew addiction be punished with a tax?"
2177:
2102:"Mayo doctors propose higher — and new — 'sin taxes'"
996:
2626:
Alcohol-related traffic crashes in the United States
2436:
3297:
List of countries by alcohol consumption per capita
2253:
3302:Alcohol consumption by youth in the United States
2707:Collaborative Study on the Genetics of Alcoholism
3977:
2511:Williams, Richard; Christ, Katelyn (July 2009).
2000:
3684:Foundation for Advancing Alcohol Responsibility
2510:
2155:. National Institute of Health. Archived from
2581:
2357:
1899:Taxation and regulation of alcohol production
1825:Sin taxes result in the illegal manufacture,
1672:
3246:International Women's Collaboration Brew Day
2178:Bader, P; Boisclair, D; Ferrence, R (2011).
2119:
1974:
3887:Medicinal Liquor Prescriptions Act of 1933
3457:List of countries with alcohol prohibition
2588:
2574:
2527:"Alcopops sales down, but spirits booming"
2409:
2351:
2298:"How does tobacco use affect the economy?"
2001:Hollenbeck, Brett; Uetake, Kosuke (2021).
1679:
1665:
2789:Short-term effects of alcohol consumption
2487:
2477:
2386:"Boston's black-market cigarette problem"
2205:
2195:
1188:Institute on Taxation and Economic Policy
2383:
1845:than buying pre-mixed alcoholic spirits.
3427:Legal drinking age in the United States
2073:
3978:
2595:
2410:Dominiczak, Peter (14 November 2016).
2080:clevelandmagazinepolitics.blogspot.com
1922:
1836:Critics of sin tax argue that it is a
3410:List of dry communities by U.S. state
2569:
2541:"Detailed Response to Contradictions"
2099:
1975:Hartocollis, Anemona (9 April 2009).
2923:List of methanol poisoning incidents
2543:. Climate Action Now. Archived from
3644:Alcohol consumption recommendations
3569:Temperance and Good Citizenship Day
2384:Hartnett, Kevin (3 February 2014).
2042:
13:
3368:Alcohol packaging warning messages
2980:Alcohol use among college students
2642:Drunk driving in the United States
2268:10.1046/j.1360-0443.1998.9379914.x
14:
4002:
3927:Non-alcoholic fatty liver disease
3907:Index of alcohol-related articles
3350:Administrative License Suspension
2364:News & Record, Greensboro, NC
1948:
1003:Global minimum corporate tax rate
3960:
3959:
3361:Alcoholic beverage control state
3157:Andrew Johnson alcoholism debate
2234:National Institute of Drug Abuse
2074:Trickey, Erick (28 April 2014).
1646:
1634:
473:Base erosion and profit shifting
43:
2970:Alcohol in association football
2533:
2519:
2504:
2445:
2430:
2403:
2377:
2358:Allen Johnson (21 March 2010).
2320:
2290:
2247:
2222:
2184:Int J Environ Res Public Health
2171:
1923:Staahl, Derek (21 April 2017).
251:Optimal capital income taxation
3182:List of deaths through alcohol
3000:Epidemiology of binge drinking
2804:Subjective response to alcohol
2339:. Geneva: World Economic Forum
2145:
2093:
2067:
2036:
1994:
1968:
1942:
1916:
1326:List of countries by tax rates
1:
3667:Sweat alcohol content monitor
2702:Alcoholism in rural Australia
1909:
1819:
756:Natural resources consumption
3590:Adult Children of Alcoholics
3378:Drunk driving law by country
2794:Long-term effects of alcohol
2712:Disease theory of alcoholism
2697:Alcoholism in family systems
2687:Alcohol and Native Americans
2479:10.1371/journal.pone.0043838
2100:Perry, Susan (5 June 2013).
606:United States as a tax haven
7:
3317:International whisk(e)y day
2631:Driving under the influence
1852:
10:
4007:
3833:Christian views on alcohol
3439:List of alcohol laws of US
2717:High-functioning alcoholic
1785:
1756:
520:Offshore financial centres
410:Repatriation tax avoidance
15:
3955:
3899:
3853:
3823:
3747:
3732:Alcoholic spirits measure
3717:Low-alcoholic malt drinks
3631:
3475:
3447:
3398:Ignition interlock device
3340:
3331:
3287:Drunken monkey hypothesis
3220:
3149:
3120:Routes of administration
2901:
2812:
2781:
2749:Alcohol congener analysis
2731:
2692:Alcoholism in adolescence
2677:
2614:
2603:
2010:RAND Journal of Economics
985:Financial transaction tax
75:Property tax equalization
1331:Tax revenue to GDP ratio
990:Currency transaction tax
576:Liechtenstein tax affair
16:Not to be confused with
3912:Alcohol and spaceflight
3654:Alcohol server training
3527:Managed alcohol program
3105:Binge drinking devices
2799:Pharmacology of ethanol
2022:10.1111/1756-2171.12384
1772:legalized and regulated
1038:Permanent establishment
1033:Exchange of Information
541:Financial Secrecy Index
192:Medical savings account
3517:Alcohol rehabilitation
3485:Alcohol detoxification
3388:Field sobriety testing
3273:Health effects of wine
3241:International Beer Day
3005:Holiday heart syndrome
1796:anesthesiologists Dr.
938:Vehicle miles traveled
557:Ireland as a tax haven
371:Private tax collection
3769:Disulfiram-like drugs
3309:Ritual use of alcohol
3278:Wine and food pairing
3263:Apéritif and digestif
2914:Adulterated moonshine
2761:Blood alcohol content
2723:Seeing pink elephants
2197:10.3390/ijerph8114118
2153:"Alcohol and Tobacco"
611:Panama as a tax haven
563:Ireland v. Commission
531:Conduit and sink OFCs
526:Offshore magic circle
447:Unreported employment
3838:Alcohol in the Bible
3825:Religion and alcohol
3791:General anaesthetics
3584:Alcoholics Anonymous
3542:List of mixed drinks
2995:Alcohol intoxication
2910:Adulterated alcohol
2337:World Economic Forum
1602:United Arab Emirates
1344:Individual Countries
1053:Foreign revenue rule
850:Inheritance (estate)
569:Leprechaun economics
3917:Gateway drug effect
3703:Low-alcohol drinks
3532:Non-alcoholic drink
3467:Temperance movement
3449:Alcohol prohibition
3172:Gilbert Paul Jordan
3162:Dionysian Mysteries
2946:on college campuses
2941:Alcohol advertising
2659:Public intoxication
2470:2012PLoSO...743838F
2464:(9). PLOS: e43838.
2416:The Daily Telegraph
2308:on 19 February 2015
2159:on 27 February 2015
2055:on 21 February 2015
1641:Business portal
1336:Tax rates in Europe
1206:Tax Justice Network
1152:Dhammika Dharmapala
660:Airport improvement
468:Transfer mispricing
259:Distribution of Tax
31:Part of a series on
3749:Addiction medicine
3692:Get Your Sexy Back
3632:Alcohol limitation
3608:Sober living house
3574:Twelve-step groups
3507:Brief intervention
3500:Open-container law
3462:Neo-prohibitionism
3422:Legal drinking age
3228:Alcoholic beverage
3129:Alcohol inhalation
3044:Drinking in public
3022:Blackout Wednesday
2880:Beverage-specific
2597:Alcohol and health
1981:The New York Times
1770:where it has been
1751:burdening the poor
1242:Eight per thousand
1157:James R. Hines Jr.
1048:European Union FTT
70:Government revenue
3973:
3972:
3895:
3894:
3845:Islam and alcohol
3779:Calcium carbimide
3649:Alcohol education
3537:List of cocktails
3512:Designated driver
3490:Alcohol-free zone
3393:Hip flask defence
3327:
3326:
3268:Hangover remedies
3212:Whiskey Rebellion
3202:Six o'clock swill
2990:Austrian syndrome
2929:Surrogate alcohol
2919:Denatured alcohol
2891:Red wine headache
1745:. In contrast to
1695:(also known as a
1689:
1688:
1624:
1623:
1220:
1219:
1212:Tax Policy Center
960:Negative (income)
736:Environmental tax
618:
617:
536:Financial centres
356:Tax investigation
294:
293:
162:Tax harmonization
3998:
3963:
3962:
3762:Chlordiazepoxide
3712:Low-alcohol beer
3356:Alcohol monopoly
3338:
3337:
3258:Drinking culture
3251:Women in brewing
3134:Vodka eyeballing
3101:Passive drinking
2612:
2611:
2590:
2583:
2576:
2567:
2566:
2560:
2559:
2554:
2552:
2547:on 29 April 2015
2537:
2531:
2530:
2523:
2517:
2516:
2508:
2502:
2501:
2491:
2481:
2449:
2443:
2442:
2434:
2428:
2427:
2425:
2423:
2407:
2401:
2400:
2398:
2396:
2390:The Boston Globe
2381:
2375:
2374:
2372:
2370:
2355:
2349:
2348:
2346:
2344:
2334:
2324:
2318:
2317:
2315:
2313:
2304:. Archived from
2294:
2288:
2287:
2251:
2245:
2244:
2242:
2240:
2226:
2220:
2219:
2209:
2199:
2175:
2169:
2168:
2166:
2164:
2149:
2143:
2142:
2140:
2138:
2133:. 10 August 2009
2123:
2117:
2116:
2114:
2112:
2097:
2091:
2090:
2088:
2086:
2071:
2065:
2064:
2062:
2060:
2051:. Archived from
2049:National Journal
2040:
2034:
2033:
2007:
1998:
1992:
1991:
1989:
1987:
1972:
1966:
1965:
1963:
1961:
1955:Business Insider
1946:
1940:
1939:
1937:
1935:
1920:
1894:Sugary drink tax
1806:American Indians
1681:
1674:
1667:
1653:Money portal
1651:
1650:
1649:
1639:
1638:
1315:
1314:
1136:
1135:
1043:Transfer pricing
1023:Tax equalization
997:
945:Corporate profit
581:Luxembourg Leaks
515:Corporate havens
394:
393:
210:
209:
47:
28:
27:
4006:
4005:
4001:
4000:
3999:
3997:
3996:
3995:
3976:
3975:
3974:
3969:
3951:
3932:Self-medication
3891:
3849:
3819:
3757:Benzodiazepines
3743:
3627:
3613:Sobering center
3598:Sober companion
3579:Al-Anon/Alateen
3471:
3443:
3333:
3323:
3216:
3145:
3085:In vino veritas
3079:Hair of the dog
2897:
2813:Adverse effects
2808:
2777:
2727:
2673:
2617:
2616:Alcohol-related
2607:
2599:
2594:
2564:
2563:
2550:
2548:
2539:
2538:
2534:
2525:
2524:
2520:
2509:
2505:
2450:
2446:
2435:
2431:
2421:
2419:
2408:
2404:
2394:
2392:
2382:
2378:
2368:
2366:
2356:
2352:
2342:
2340:
2332:
2325:
2321:
2311:
2309:
2296:
2295:
2291:
2262:(7): 991–1006.
2252:
2248:
2238:
2236:
2228:
2227:
2223:
2190:(11): 4118–39.
2176:
2172:
2162:
2160:
2151:
2150:
2146:
2136:
2134:
2125:
2124:
2120:
2110:
2108:
2098:
2094:
2084:
2082:
2072:
2068:
2058:
2056:
2043:Bennett, Cory.
2041:
2037:
2005:
1999:
1995:
1985:
1983:
1973:
1969:
1959:
1957:
1947:
1943:
1933:
1931:
1921:
1917:
1912:
1859:Consumption tax
1855:
1822:
1788:
1759:
1685:
1647:
1645:
1633:
1626:
1625:
1312:
1302:
1301:
1257:Fiscus Judaicus
1232:
1222:
1221:
1180:Advocacy groups
1133:
1125:
1124:
1115:Trade agreement
1110:Free-trade zone
1068:
1058:
1057:
995:
980:
970:
969:
630:
620:
619:
591:Paradise Papers
432:Debtors' prison
391:
381:
380:
351:Tax preparation
311:Revenue service
306:
296:
295:
207:
197:
196:
177:Double taxation
172:Tax withholding
167:Tax competition
85:Non-tax revenue
65:
24:
21:
12:
11:
5:
4004:
3994:
3993:
3988:
3986:Personal taxes
3971:
3970:
3968:
3967:
3956:
3953:
3952:
3950:
3949:
3947:French paradox
3944:
3939:
3934:
3929:
3924:
3919:
3914:
3909:
3903:
3901:
3897:
3896:
3893:
3892:
3890:
3889:
3884:
3879:
3874:
3869:
3857:
3855:
3851:
3850:
3848:
3847:
3842:
3841:
3840:
3829:
3827:
3821:
3820:
3818:
3817:
3816:
3815:
3810:
3803:Sulfonic acids
3800:
3799:
3798:
3788:
3787:
3786:
3781:
3776:
3766:
3765:
3764:
3753:
3751:
3745:
3744:
3742:
3741:
3740:
3739:
3737:Standard drink
3734:
3726:
3725:
3724:
3719:
3714:
3709:
3701:
3699:Liquor license
3696:
3695:
3694:
3686:
3681:
3676:
3671:
3670:
3669:
3664:
3656:
3651:
3646:
3641:
3635:
3633:
3629:
3628:
3626:
3625:
3620:
3615:
3610:
3605:
3600:
3595:
3594:
3593:
3587:
3581:
3571:
3566:
3564:Temperance bar
3561:
3556:
3555:
3554:
3549:
3544:
3539:
3529:
3524:
3519:
3514:
3509:
3504:
3503:
3502:
3497:
3487:
3481:
3479:
3473:
3472:
3470:
3469:
3464:
3459:
3453:
3451:
3445:
3444:
3442:
3441:
3436:
3435:
3434:
3429:
3419:
3414:
3413:
3412:
3402:
3401:
3400:
3395:
3390:
3385:
3375:
3370:
3365:
3364:
3363:
3353:
3346:
3344:
3335:
3329:
3328:
3325:
3324:
3322:
3321:
3320:
3319:
3311:
3306:
3305:
3304:
3294:
3289:
3284:
3283:
3282:
3281:
3280:
3270:
3265:
3255:
3254:
3253:
3248:
3243:
3238:
3230:
3224:
3222:
3218:
3217:
3215:
3214:
3209:
3204:
3199:
3194:
3189:
3184:
3179:
3174:
3169:
3164:
3159:
3153:
3151:
3147:
3146:
3144:
3143:
3138:
3137:
3136:
3131:
3126:
3118:
3117:
3116:
3111:
3103:
3098:
3093:
3088:
3081:
3076:
3071:
3066:
3061:
3056:
3051:
3046:
3041:
3040:
3039:
3034:
3024:
3019:
3014:
3013:
3012:
3007:
3002:
2997:
2992:
2985:Binge drinking
2982:
2977:
2975:Alcohol powder
2972:
2967:
2965:Alcohol myopia
2962:
2961:
2960:
2950:
2949:
2948:
2938:
2933:
2932:
2931:
2926:
2916:
2907:
2905:
2899:
2898:
2896:
2895:
2894:
2893:
2887:
2878:
2873:
2864:
2859:
2854:
2849:
2844:
2843:
2842:
2832:
2827:
2822:
2816:
2814:
2810:
2809:
2807:
2806:
2801:
2796:
2791:
2785:
2783:
2779:
2778:
2776:
2775:
2773:Wine chemistry
2770:
2765:
2764:
2763:
2753:
2752:
2751:
2741:
2739:Beer chemistry
2735:
2733:
2729:
2728:
2726:
2725:
2720:
2714:
2709:
2704:
2699:
2694:
2689:
2683:
2681:
2675:
2674:
2672:
2671:
2666:
2661:
2656:
2651:
2646:
2645:
2644:
2634:
2628:
2622:
2620:
2609:
2601:
2600:
2593:
2592:
2585:
2578:
2570:
2562:
2561:
2532:
2518:
2503:
2444:
2429:
2402:
2376:
2350:
2319:
2289:
2246:
2221:
2170:
2144:
2118:
2092:
2066:
2035:
2016:(3): 559–595.
1993:
1967:
1941:
1914:
1913:
1911:
1908:
1907:
1906:
1901:
1896:
1891:
1886:
1884:MĂĽskirat resmi
1881:
1876:
1874:Land value tax
1871:
1866:
1861:
1854:
1851:
1850:
1849:
1846:
1842:
1838:regressive tax
1834:
1821:
1818:
1817:
1816:
1813:
1809:
1801:
1798:Michael Joyner
1787:
1784:
1758:
1755:
1747:Pigovian taxes
1687:
1686:
1684:
1683:
1676:
1669:
1661:
1658:
1657:
1656:
1655:
1643:
1628:
1627:
1622:
1621:
1620:
1619:
1614:
1609:
1607:United Kingdom
1604:
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1464:
1459:
1454:
1449:
1444:
1439:
1434:
1429:
1424:
1419:
1414:
1409:
1404:
1399:
1394:
1389:
1384:
1379:
1374:
1369:
1364:
1359:
1354:
1346:
1345:
1341:
1340:
1339:
1338:
1333:
1328:
1320:
1319:
1313:
1308:
1307:
1304:
1303:
1300:
1299:
1294:
1289:
1284:
1279:
1274:
1269:
1264:
1259:
1254:
1249:
1244:
1239:
1233:
1228:
1227:
1224:
1223:
1218:
1217:
1216:
1215:
1209:
1203:
1200:Tax Foundation
1197:
1191:
1182:
1181:
1177:
1176:
1175:
1174:
1172:Gabriel Zucman
1169:
1164:
1159:
1154:
1149:
1147:Mihir A. Desai
1141:
1140:
1134:
1131:
1130:
1127:
1126:
1123:
1122:
1117:
1112:
1107:
1102:
1097:
1096:
1095:
1090:
1080:
1075:
1069:
1064:
1063:
1060:
1059:
1056:
1055:
1050:
1045:
1040:
1035:
1030:
1025:
1020:
1015:
1010:
1008:Robin Hood tax
1005:
1000:
992:
987:
981:
976:
975:
972:
971:
968:
967:
962:
957:
952:
950:Excess profits
947:
942:
941:
940:
935:
930:
921:
916:
902:
897:
892:
887:
882:
877:
872:
867:
862:
857:
852:
847:
842:
837:
835:Gross receipts
832:
827:
822:
817:
816:
815:
810:
805:
800:
795:
790:
785:
775:
774:
773:
768:
763:
758:
753:
748:
743:
733:
728:
727:
726:
721:
716:
711:
706:
701:
696:
686:
685:
684:
674:
673:
672:
667:
662:
652:
647:
642:
637:
631:
626:
625:
622:
621:
616:
615:
614:
613:
608:
603:
598:
593:
588:
586:Offshore Leaks
583:
578:
573:
572:
571:
566:
551:
550:
549:Major examples
546:
545:
544:
543:
538:
533:
528:
523:
517:
512:
504:
503:
499:
498:
497:
496:
491:
486:
484:Dutch Sandwich
481:
476:
470:
465:
457:
456:
452:
451:
450:
449:
444:
439:
434:
429:
424:
422:Tax resistance
419:
414:
413:
412:
399:
398:
392:
387:
386:
383:
382:
379:
378:
373:
368:
363:
358:
353:
348:
343:
338:
333:
328:
326:Taxable income
323:
321:Tax assessment
318:
313:
307:
302:
301:
298:
297:
292:
291:
290:
289:
284:
279:
274:
269:
261:
260:
256:
255:
254:
253:
248:
243:
238:
233:
228:
223:
215:
214:
213:General Theory
208:
203:
202:
199:
198:
195:
194:
189:
184:
182:Representation
179:
174:
169:
164:
159:
154:
149:
144:
139:
134:
129:
124:
119:
114:
109:
104:
103:
102:
92:
87:
82:
77:
72:
66:
61:
60:
57:
56:
49:
48:
40:
39:
33:
32:
22:
9:
6:
4:
3:
2:
4003:
3992:
3989:
3987:
3984:
3983:
3981:
3966:
3958:
3957:
3954:
3948:
3945:
3943:
3940:
3938:
3935:
3933:
3930:
3928:
3925:
3923:
3922:Mood disorder
3920:
3918:
3915:
3913:
3910:
3908:
3905:
3904:
3902:
3898:
3888:
3885:
3883:
3880:
3878:
3875:
3873:
3870:
3868:
3867:
3863:
3859:
3858:
3856:
3852:
3846:
3843:
3839:
3836:
3835:
3834:
3831:
3830:
3828:
3826:
3822:
3814:
3811:
3809:
3806:
3805:
3804:
3801:
3797:
3796:Nitrous oxide
3794:
3793:
3792:
3789:
3785:
3782:
3780:
3777:
3775:
3772:
3771:
3770:
3767:
3763:
3760:
3759:
3758:
3755:
3754:
3752:
3750:
3746:
3738:
3735:
3733:
3730:
3729:
3727:
3723:
3720:
3718:
3715:
3713:
3710:
3708:
3707:Fermented tea
3705:
3704:
3702:
3700:
3697:
3693:
3690:
3689:
3687:
3685:
3682:
3680:
3677:
3675:
3672:
3668:
3665:
3663:
3660:
3659:
3657:
3655:
3652:
3650:
3647:
3645:
3642:
3640:
3637:
3636:
3634:
3630:
3624:
3621:
3619:
3616:
3614:
3611:
3609:
3606:
3604:
3603:Sober curious
3601:
3599:
3596:
3591:
3588:
3585:
3582:
3580:
3577:
3576:
3575:
3572:
3570:
3567:
3565:
3562:
3560:
3557:
3553:
3550:
3548:
3545:
3543:
3540:
3538:
3535:
3534:
3533:
3530:
3528:
3525:
3523:
3520:
3518:
3515:
3513:
3510:
3508:
3505:
3501:
3498:
3496:
3493:
3492:
3491:
3488:
3486:
3483:
3482:
3480:
3478:
3474:
3468:
3465:
3463:
3460:
3458:
3455:
3454:
3452:
3450:
3446:
3440:
3437:
3433:
3430:
3428:
3425:
3424:
3423:
3420:
3418:
3415:
3411:
3408:
3407:
3406:
3403:
3399:
3396:
3394:
3391:
3389:
3386:
3384:
3381:
3380:
3379:
3376:
3374:
3371:
3369:
3366:
3362:
3359:
3358:
3357:
3354:
3351:
3348:
3347:
3345:
3343:
3339:
3336:
3330:
3318:
3315:
3314:
3312:
3310:
3307:
3303:
3300:
3299:
3298:
3295:
3293:
3292:Ladies' night
3290:
3288:
3285:
3279:
3276:
3275:
3274:
3271:
3269:
3266:
3264:
3261:
3260:
3259:
3256:
3252:
3249:
3247:
3244:
3242:
3239:
3237:
3234:
3233:
3231:
3229:
3226:
3225:
3223:
3219:
3213:
3210:
3208:
3205:
3203:
3200:
3198:
3195:
3193:
3192:Rum Rebellion
3190:
3188:
3185:
3183:
3180:
3178:
3175:
3173:
3170:
3168:
3165:
3163:
3160:
3158:
3155:
3154:
3152:
3148:
3142:
3139:
3135:
3132:
3130:
3127:
3125:
3124:Alcohol enema
3122:
3121:
3119:
3115:
3112:
3110:
3107:
3106:
3104:
3102:
3099:
3097:
3094:
3092:
3089:
3087:
3086:
3082:
3080:
3077:
3075:
3074:Flaming drink
3072:
3070:
3069:Dutch courage
3067:
3065:
3062:
3060:
3057:
3055:
3054:Drunk walking
3052:
3050:
3049:Drunk dialing
3047:
3045:
3042:
3038:
3035:
3033:
3030:
3029:
3028:
3027:Drinking game
3025:
3023:
3020:
3018:
3015:
3011:
3008:
3006:
3003:
3001:
2998:
2996:
2993:
2991:
2988:
2987:
2986:
2983:
2981:
2978:
2976:
2973:
2971:
2968:
2966:
2963:
2959:
2956:
2955:
2954:
2951:
2947:
2944:
2943:
2942:
2939:
2937:
2936:Alcohol abuse
2934:
2930:
2927:
2924:
2920:
2917:
2915:
2912:
2911:
2909:
2908:
2906:
2904:
2903:Social issues
2900:
2892:
2888:
2886:
2882:
2881:
2879:
2877:
2874:
2872:
2868:
2865:
2863:
2860:
2858:
2855:
2853:
2850:
2848:
2845:
2841:
2840:breast cancer
2838:
2837:
2836:
2833:
2831:
2828:
2826:
2823:
2821:
2818:
2817:
2815:
2811:
2805:
2802:
2800:
2797:
2795:
2792:
2790:
2787:
2786:
2784:
2780:
2774:
2771:
2769:
2768:Fusel alcohol
2766:
2762:
2759:
2758:
2757:
2754:
2750:
2747:
2746:
2745:
2742:
2740:
2737:
2736:
2734:
2730:
2724:
2721:
2718:
2715:
2713:
2710:
2708:
2705:
2703:
2700:
2698:
2695:
2693:
2690:
2688:
2685:
2684:
2682:
2680:
2676:
2670:
2667:
2665:
2662:
2660:
2657:
2655:
2652:
2650:
2647:
2643:
2640:
2639:
2638:
2637:Drunk driving
2635:
2632:
2629:
2627:
2624:
2623:
2621:
2619:
2613:
2610:
2606:
2602:
2598:
2591:
2586:
2584:
2579:
2577:
2572:
2571:
2568:
2558:
2546:
2542:
2536:
2528:
2522:
2514:
2507:
2499:
2495:
2490:
2485:
2480:
2475:
2471:
2467:
2463:
2459:
2455:
2448:
2440:
2433:
2417:
2413:
2406:
2391:
2387:
2380:
2365:
2361:
2354:
2338:
2331:
2323:
2307:
2303:
2299:
2293:
2285:
2281:
2277:
2273:
2269:
2265:
2261:
2257:
2250:
2235:
2231:
2225:
2217:
2213:
2208:
2203:
2198:
2193:
2189:
2185:
2181:
2174:
2158:
2154:
2148:
2132:
2128:
2122:
2107:
2103:
2096:
2081:
2077:
2070:
2054:
2050:
2046:
2039:
2031:
2027:
2023:
2019:
2015:
2011:
2004:
1997:
1982:
1978:
1971:
1956:
1952:
1945:
1930:
1926:
1919:
1915:
1905:
1902:
1900:
1897:
1895:
1892:
1890:
1887:
1885:
1882:
1880:
1877:
1875:
1872:
1870:
1867:
1865:
1862:
1860:
1857:
1856:
1847:
1843:
1839:
1835:
1832:
1828:
1824:
1823:
1814:
1810:
1807:
1802:
1799:
1795:
1790:
1789:
1783:
1781:
1775:
1773:
1769:
1765:
1754:
1752:
1748:
1744:
1740:
1736:
1732:
1728:
1724:
1720:
1716:
1712:
1708:
1704:
1700:
1699:
1698:sumptuary tax
1694:
1682:
1677:
1675:
1670:
1668:
1663:
1662:
1660:
1659:
1654:
1644:
1642:
1637:
1632:
1631:
1630:
1629:
1618:
1615:
1613:
1612:United States
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
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1318:All Countries
1317:
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1298:
1295:
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1290:
1288:
1285:
1283:
1280:
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1275:
1273:
1272:Tolerance tax
1270:
1268:
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978:International
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880:Resource rent
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677:Capital gains
675:
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596:Panama Papers
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463:Tax inversion
461:
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405:Tax avoidance
403:
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396:
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390:
389:Noncompliance
385:
384:
377:
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366:Tax collector
364:
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346:Tax residence
344:
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334:
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316:Revenue stamp
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231:Tax incidence
229:
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226:Excess burden
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193:
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158:
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152:Tax incentive
150:
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147:Tax advantage
145:
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138:
135:
133:
130:
128:
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118:
115:
113:
110:
108:
107:Tax threshold
105:
101:
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83:
81:
78:
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71:
68:
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64:
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55:
54:fiscal policy
52:An aspect of
51:
50:
46:
42:
41:
38:
35:
34:
30:
29:
26:
19:
3882:Gin Act 1751
3872:Bratt System
3865:
3861:
3728:Measurement
3662:Breathalyzer
3432:Shoulder tap
3084:
2958:Beer goggles
2556:
2549:. Retrieved
2545:the original
2535:
2529:. July 2008.
2521:
2513:"Taxing Sin"
2506:
2461:
2457:
2447:
2432:
2420:. Retrieved
2415:
2405:
2393:. Retrieved
2389:
2379:
2367:. Retrieved
2363:
2353:
2341:. Retrieved
2336:
2322:
2310:. Retrieved
2306:the original
2301:
2292:
2259:
2255:
2249:
2237:. Retrieved
2233:
2224:
2187:
2183:
2173:
2161:. Retrieved
2157:the original
2147:
2135:. Retrieved
2130:
2121:
2109:. Retrieved
2105:
2095:
2083:. Retrieved
2079:
2069:
2057:. Retrieved
2053:the original
2048:
2038:
2013:
2009:
1996:
1984:. Retrieved
1980:
1970:
1958:. Retrieved
1954:
1949:Winck, Ben.
1944:
1932:. Retrieved
1929:AZfamily.com
1928:
1918:
1831:black market
1776:
1760:
1702:
1696:
1692:
1690:
1572:South Africa
1167:Joel Slemrod
840:Hypothecated
808:Sugary drink
802:
682:Expatriation
561:
479:Double Irish
442:Black market
287:Proportional
236:Laffer curve
221:Price effect
25:
3862:Beer Street
3813:Homotaurine
3808:Acamprosate
3679:Dry January
3658:Monitoring
3559:Teetotalism
3552:Malt drinks
3342:Alcohol law
3114:Yard of ale
3059:Drunkorexia
2871:intolerance
2664:Rum-running
2515:. Mercatus.
2441:. Mercatus.
2343:21 February
2312:21 February
2239:21 February
2163:21 February
2111:21 February
2085:21 February
2059:21 February
1904:Tobacco tax
1889:Paternalism
1812:healthcare.
1794:Mayo Clinic
1764:soft drinks
1743:pornography
1723:soft drinks
1587:Switzerland
1552:Philippines
1527:New Zealand
1522:Netherlands
1162:Ronen Palan
905:User charge
724:Value-added
689:Consumption
601:Swiss Leaks
489:Single Malt
427:Tax shelter
417:Tax evasion
376:Tax farming
361:Tax shelter
277:Progressive
241:Optimal tax
142:Tax amnesty
137:Tax holiday
95:Tax bracket
80:Tax revenue
3980:Categories
3942:Town drunk
3774:Disulfiram
3722:Small beer
3688:Campaigns
3522:Drunk tank
3495:Dry campus
3405:Dry county
3187:Rum ration
3167:Dipsomania
3096:Pantsdrunk
2889:Red wine:
2679:Alcoholism
2669:Wine fraud
2302:cancer.org
1960:8 November
1910:References
1820:Opposition
1727:fast foods
1707:excise tax
1497:Kazakhstan
1382:Bangladesh
1377:Azerbaijan
1310:By country
1267:Temple tax
1237:Church tax
1120:ATA Carnet
1105:Free trade
1100:Tariff war
1028:Tax treaty
914:Congestion
855:Land value
746:Eco-tariff
714:Television
670:Solidarity
650:Ad valorem
510:Tax havens
341:Tax shield
336:Tax refund
304:Collection
282:Regressive
157:Tax reform
3991:Tax terms
3877:Dry state
3784:Cyanamide
3618:Sobrietol
3417:Last call
3383:DWI court
3236:Beer mile
3207:Speakeasy
3177:Gin Craze
3109:Beer bong
3064:Dry drunk
3037:Pregaming
2885:Potomania
2867:Tolerance
2857:Pregnancy
2732:Chemistry
2654:Nip joint
2649:Moonshine
2256:Addiction
2106:Minn Post
1827:smuggling
1780:sales tax
1717:, drugs,
1577:Sri Lanka
1542:Palestine
1502:Lithuania
1467:Indonesia
1452:Hong Kong
1372:Australia
1362:Argentina
1230:Religious
1018:Spahn tax
1013:Tobin tax
870:Pigouvian
788:Cigarette
761:Severance
694:Departure
502:Locations
455:Corporate
437:Smuggling
205:Economics
127:Tax shift
122:Deduction
112:Exemption
3965:Category
3866:Gin Lane
3623:Quit lit
3547:Spritzer
3477:Sobriety
3332:Alcohol
3313:Whiskey
3141:Sconcing
3091:Nightcap
3017:Blackout
2847:Cortisol
2744:Congener
2551:30 April
2498:22984447
2458:PLOS ONE
2422:29 April
2418:. London
2395:29 April
2284:23103250
2216:22163198
1986:27 March
1879:Meat tax
1853:See also
1768:cannabis
1739:gambling
1705:) is an
1703:vice tax
1597:Tanzania
1562:Portugal
1537:Pakistan
1417:Colombia
1397:Bulgaria
1262:Leibzoll
1139:Academic
1132:Research
955:Windfall
895:Turnover
875:Property
825:Georgist
771:Stumpage
766:Steering
751:Landfill
731:Dividend
655:Aviation
645:Per unit
640:Indirect
331:Tax lien
267:Tax rate
246:Theories
100:Flat tax
63:Policies
37:Taxation
3900:Related
3854:History
3639:0-0-1-3
3334:control
3221:General
3197:Shebeen
3150:History
2820:Anxiety
2782:Effects
2756:Ethanol
2605:Alcohol
2489:3440380
2466:Bibcode
2276:9744130
2207:3228562
2030:3237729
1934:11 July
1869:Fat tax
1786:Support
1757:Summary
1719:candies
1715:tobacco
1711:alcohol
1693:sin tax
1617:Uruguay
1517:Namibia
1512:Morocco
1477:Ireland
1457:Iceland
1442:Germany
1432:Finland
1427:Denmark
1422:Croatia
1367:Armenia
1357:Algeria
1352:Albania
999:(CCCTB)
865:Payroll
820:General
813:Tobacco
783:Alcohol
719:Tourist
665:Landing
397:General
132:Tax cut
90:Tax law
3674:FRAMES
2883:Beer:
2876:Weight
2852:Memory
2835:Cancer
2618:crimes
2496:
2486:
2369:27 May
2282:
2274:
2214:
2204:
2137:27 May
2028:
1864:Ecotax
1741:, and
1731:coffee
1592:Taiwan
1582:Sweden
1567:Russia
1557:Poland
1532:Norway
1482:Israel
1447:Greece
1437:France
1407:Canada
1392:Brazil
1387:Bhutan
1282:Kharaj
1190:(ITEP)
1093:Export
1088:Import
1083:Tariff
1073:Custom
965:Wealth
890:Surtax
885:Single
860:Luxury
845:Income
778:Excise
741:Carbon
635:Direct
522:(OFCs)
475:(BEPS)
187:Unions
117:Credit
18:syntax
3937:Spins
3592:(ACA)
3586:(AA):
3352:(ALS)
3232:Beer
3010:Zapoy
2862:Sleep
2830:Brain
2825:Aging
2719:(HFA)
2633:(DUI)
2333:(PDF)
2280:S2CID
2006:(PDF)
1735:sugar
1701:, or
1507:Malta
1492:Japan
1487:Italy
1462:India
1412:China
1297:Zakat
1292:Nisab
1287:Khums
1277:Jizya
1252:Tithe
1247:Teind
1208:(TJN)
1194:Oxfam
1066:Trade
709:Stamp
704:Sales
699:Hotel
628:Types
3864:and
3032:list
2553:2013
2494:PMID
2424:2017
2397:2017
2371:2010
2345:2015
2314:2015
2272:PMID
2241:2015
2212:PMID
2165:2015
2139:2010
2113:2015
2087:2015
2061:2015
2026:SSRN
1988:2010
1962:2023
1936:2017
1547:Peru
1472:Iran
1214:(US)
1202:(US)
1196:(UK)
1078:Duty
933:Toll
928:GNSS
924:Road
919:Fuel
830:Gift
798:Meat
494:CAIA
272:Flat
2953:Sex
2608:use
2484:PMC
2474:doi
2264:doi
2202:PMC
2192:doi
2131:FDA
2018:doi
1402:BVI
909:fee
900:Use
803:Sin
793:Fat
3982::
2555:.
2492:.
2482:.
2472:.
2460:.
2456:.
2414:.
2388:.
2362:.
2335:.
2300:.
2278:.
2270:.
2260:93
2258:.
2232:.
2210:.
2200:.
2186:.
2182:.
2129:.
2104:.
2078:.
2047:.
2024:.
2014:52
2012:.
2008:.
1979:.
1953:.
1927:.
1782:.
1774:.
1737:,
1733:,
1729:,
1725:,
1721:,
1713:,
1691:A
2925:)
2921:(
2869:/
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2476::
2468::
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2426:.
2399:.
2373:.
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2316:.
2286:.
2266::
2243:.
2218:.
2194::
2188:8
2167:.
2141:.
2115:.
2089:.
2063:.
2032:.
2020::
1990:.
1964:.
1938:.
1833:.
1808:.
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926:/
907:/
20:.
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