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Practical tips

Relying only on progressive taxes, however, would be problematic, as would carving up consumption tax bases exclusively in service to progressivity, in part because of the narrow number of taxable items would create a narrow, volatile tax base whose non-neutrality could introduce sizable economic distortions and disincentivize important economic activities like earning income, saving, and investing in property

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Finally, the hot gases convect upward, so petrol vapor near the puddle is swept away from the hottest part of the cigarette before it can ignite