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doi:10.1016/j.rser.2003.12.001

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The market has been completely taken over by illicit cigarette suppliers at the expense of law-abiding and tax-compliant manufacturers. The company rejected the view by the UCT research team that instead of imposing a sales ban to prevent people from smoking cigarettes, the government would have been able to achieve a similar outcome by substantially increasing the excise tax [as] most smokers that have quit smoking during lockdown did so because the price of cigarettes became unaffordable

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