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Other reports point to insignificant changes.[83] Although the Philadelphia experience could be portrayed as a success based on the revenue collection, the tax has driven consumers to purchase SSBs outside the jurisdiction of the tax.[84] In other words, by taxing SSBs within city limits, it has encouraged economic activity to move out of the city

The first charge modelled on windfall taxes previously levied on banks, energy suppliers and water companies would yield 74m to fund an expansion of services to help smokers quit

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