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Having discounted differences in the mother's age at the child's birth, her level of education and socioeconomic status, family stability and problematic parenting, boys whose mothers smoked throughout pregnancy were found to be significantly more likely to have behavioural problems, be hyperactive and have low attention spans than boys whose mothers did not

20, 2009, [5] Mark Robyn, Border Zone Cigarette Taxation: Arkansass Novel Solution to the Border Shopping Problem, Tax Foundation, Apr

And some apply a bifurcated system with different rates for open and closed systems

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