This awareness has led to the number of people smoking to decrease year on year, and there are a number of social and financial penalties placed on smokers to attempt to bring the numbers down even further
Nicotine is one of the most addictive ingredients in cigarettes that can cause dependence (Jha 2020)
He also argued the excise was always designed to fall naturally as smoking rates declined, implicitly rejecting the idea that governments were greedy in chasing revenue
Although these two goals can conflict, the "inelastic" nature of the cigarette market often allows policymakers to achieve both aims at once, with modest smoking reductions accompanying net increases in tax revenue
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