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Excise taxes are levied because there's a negative externality that we want to internalize

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18 Under Chevron step one, if Congress has spoken directly to the question at issue, then Chevron deference is not due and the court "must give effect to the unambiguously expressed intent of Congress." 19 In this case, the Court examined both the FFDCA and other tobacco-related statutes, ultimately concluding that Congress had clearly intended to preclude the FDA from regulating tobacco

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