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As such, we use the residual (unexplained sales) from the aforementioned regression as the dependent variable in a second regression which includes tax differentials and other common variables to explain the level of casual and commercial smuggling

The study also shows that former smokers and low-intensity current smokers have accelerated lung function decline compared with never-smokers

It shows that government grabs a share of private output when a tax is imposed, thus reducing the benefits to buyers (consumer surplus) and sellers (producer surplus)

And Philip Morris is not the only company to push back against plain packaging laws

Smoking and High Blood Pressure Quick Facts Smoking is a risk factor for high blood pressure

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