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In this context, simplification emerges as the most coherent policy response, as it can narrow price differentials, constrain strategic production behaviour and strengthen tax incidence (WHO, 2021)

It all depends on you, your smoking habits, and your healthcare provider's advice

Researchers found that alcohol and tobacco use combined cost more than a quarter of a billion disability-adjusted life-years worldwide, while illegal drugs only accounted for tens of millions in comparison

Sports betting taxes are almost always levied as a percentage of the value of the adjusted revenue (revenue minus winnings), which is effectively an ad valorem tax on each bet

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