how harmful is one cigarette a day Low consumption and risk of coronary heart disease and stroke: meta-analysis of 141 cohort studies in 55 study reports 3.36 Health effects of occasional

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, Reference Smith, Livingston and Doolittle1997

Either the tax is mainly a revenue source, which means they need to engage experts to work out the ideal [lower] rate that will capture the maximum revenue, or they need to keep a high excise rate and then reinvest the receipts into fighting the black market. Richard Holden, an economics professor at the University of NSWs business school, said it was clear the level of the excise rate had passed a tipping point and was now counterproductive

In this system, a person called an "abon" assumes the job of delivering finished products to the company which pays the price of piecework done whereas the company is liable to supply the necessary production materials to the "abons"