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This layered structure of tobacco duties is designed to maximise both revenue and public health impact: Specific duty: 6.33 per pack of 20 cigarettes Ad valorem duty: 16.5% of the retail price (in addition to the specific duty and VAT) VAT: 20% on the final retail price This complex taxation system ensures that even if tobacco companies reduce their wholesale prices, consumers see minimal benefit due to the fixed duty components

[8] 'Minutes of a meeting of the Board of Directors of Philip Morris' on August 29, 1962, retrieved from Truth Tobacco Industry Documents [9] 'A study of awareness and attitudes towards Paxton cigarettes' by Elmo Roper and Associates, January 1964, retrieved from Truth Tobacco Industry Documents [10] 'Internal memo from Alan H

Where to Find Zig-Zag Near You in Henderson, KY Zig-Zag palm rolls, rolling papers, and pre-rolled cones can be located at Tobacco Mart

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