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In an international systematic review of studies examining under and over-shifting, 3 over-shifting was observed in 17 of 22 studies in high income countries, and under shifting was observed in 12 studies, with both occurring in 9 of these studies
Archived from the original on 13 September 2010
Reynolds, which spent $12.5 million for the cause, denied that motive, saying it promoted the tax because it didn't hurt consumers and retailers and because the money would go to a good cause early-childhood education
I was not aware that Mr
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