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Vermont, for example, taxes its top 5 percent of earners at slightly lower rates than upper-middle income families yet still manages to receive a positive Index value overall because its tax system is progressive through the bottom 95 percent of the income scale and its tax rates at the very top are not dramatically lower than those charged to other groups

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The latest data shows flavored products are driving youth use, with nearly 90% of youth e-cigarette users using flavored products 1

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