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Acta Tabacaria Sin 27:117126

Plain packaging will make Australia a magnet for the growing black market in tobacco, which already costs the Australian Government nearly $1 billion per annum in lost revenue. In a similarly worded statement, British American Tobacco said only organized crime gangs will gain from an illegal market

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National Drug Strategy Household Survey 20222023 [Internet]

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In some cases, selected sales taxes are imposed on specific activities or products to discourage negative behaviors like smoking or drinking and to help offset their social costs (sin taxes)