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A compounding problem There is also growing evidence that many smokers who switch to vaping dont quit cigarettes

Downtrading effects do not reduce harm and have no relation to any externality the tax is seeking to capture

Lead researcher Dr Michael Thun explained that 'light' cigarettes could also be a major factor in the rising statistics: 'The steep increase in risk among female smokers has continued for decades after the serious health risks from smoking were well established, and despite the fact that women predominantly smoked cigarette brands marketed as lower in 'tar' and nicotine

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