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I dont think we should play down the need for enforcement, Nathan Davies, a doctoral fellow at the University of Nottingham who studies tobacco control, told me

"What we would like to see is the enabling legislation to be put in place as soon as possible in order to continue to show the leadership required to get us to a tobacco-free Ireland in 2025."

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For simplicity, we call these actions smuggling. As it turns out, people are not sheep lining up to be sheared: When high taxes are imposed on popular products, they find a way to acquire that product for less elsewhere