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Since specific excise tax does not rely on the product's value, it does not encourage consumers to switch to cheaper options in the wake of escalating costs, as one might do moving to low-tier cigarettes from a high-tier brand to bear less tax burden in the case of existing ad-valorem tax [tax based on value]

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This fund allows for a portion of certain tax and non-tax revenues to bypass the consolidated revenue fund and be specifically dedicated to debt reduction

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Take a deep breath, all the way down to your belly, and slowly, slowly exhale