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Since specific excise tax does not rely on the product's value, it does not encourage consumers to switch to cheaper options in the wake of escalating costs, as one might do moving to low-tier cigarettes from a high-tier brand to bear less tax burden in the case of existing ad-valorem tax [tax based on value]

Just a few years ago, an estimated 170 cigarette distributors on New Yorks reservations were collectively purchasing many millions of cartons of name-brand cigarettes each year from state-licensed wholesalers, then reselling them to buyers eager to avoid sky-high taxes

The whole point is to gradually wind down your dependence

While we support the UK governments smoke-free ambition, we believe the generational smoking ban would increase the illicit market and incentive criminals, the spokesperson said

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