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95% CI: 1.383.53, p=0.004)

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Assuming wholesale prices=retail prices, then: (1) Assuming retail prices=1.15 wholesale prices, then: (2) Assuming retail prices=1.3 wholesale prices, then: Because many states implement different tax rates and bases by whether a product is an open or closed system and the price difference between the two product types, we calculate the tax incidence at the state level for both systems