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doi:10.5344/ajev.1995.46.3.385

The authors say that the relationship between cigarette pricing and consumption appears far more complex than the simplistic elasticity models upon which policy has been based and acknowledge that the policy of ever-increasing cigarette taxes effectively functions as a regressive tax, deepening inequality and penalising the poor. It concludes: The time has come to look beyond ideological commitments and engage with the uncomfortable reality we find ourselves in