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While increasing tobacco tax revenue could have a significant immediate impact on offsetting tax shortfalls, the fact that cigarettes are a consumption item for low-income groups means that this would become a considerable burden during economic downturns and could potentially trigger a chain reaction of price increases for other consumer goods among low-income populations

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[27] Medicines and Healthcare products regulatory agency guidance, February 2016

These policies exist for various reasons, including respect for non-vapers, uncertainty about secondhand vapour effects, the desire to maintain indoor air quality, and broader public health concerns

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