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Calculations by Assoutenti The calculations on the revenue for the Treasury are made by Assoutenti: "The manoeuvre provides for a gradual increase in the years 2026-2028 of the fixed minimum amount of excise duty on cigarettes, cigarillos and cut tobacco, and redetermines the coefficients for calculating the excise duty on heated tobacco products

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doi:10.1126/science.278.5335.47