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While these rates are significantly lower than the 14% of college graduates and 30% of college nongraduates who smoked between 2001 and 2003, the educational gap persists

[11] Capital gains tax See also: Capital gains tax A capital gains tax is a tax levied on the profit gleaned from the sale of a capital asset

This is because there are many life insurance companies that will consider the smoking of cigars, as well as smoking a pipe and even the chewing of tobacco to be a factor that could potentially decrease an applicants life expectancy

This balance of risks is distinct from the extreme binge-drinking patterns of vodka among Russian men, in whom loss of life from such binge-drinking exceeds that of smoking (Zaridze et al., 2009