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We then take that measure of smuggling (unexplained state sales) and regress it as a function of tax differentials and other commonly employed variables used to describe casual and commercial smuggling

[26] Ms Allen, Ee Walter

It has appeal to all sides of the political spectrum." She praised the film for a "quirky and intelligent rarity that elicits wry smiles and hearty laughs alike" and compared it in tone to Election (1999)

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