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In conclusion, all forms of nicotine use smoking, vaping, pipe, cigarette, water pipe (hookah), and all forms of smokeless tobacco are associated with causing and worsening acid reflux, both GERD and LPR, and their sequelae.

Many are national-level taxes, though in Spain the tax is applied in Catalonia, and in the United States the tax is applied in a few cities.[64] While SSB taxes may decrease soda consumption, academic research suggests the taxes are not effective in decreasing caloric intake

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