happy days smokeless tobacco 1972 Skaol Copenhagen - Vintage Print Ad 1974 Skoal, Happy Days Tobacco

In addition to posing a serious threat to health, tobacco use also threatens development in every country on every level and across many sectors economic growth, health, education, poverty and the environment with women and children bearing the brunt of the consequences

That's the short version

For example, a resident returning from travel from American Samoa, Guam, the Northern Mariana Islands, or US Virgin may import 1,000 cigarettes (5 cartons) subject to restrictions

They play a crucial part in it

While it adds complexity to the tax design to distinguish based on intended use, it is necessary to ensure that the tax does, in fact, target negative externalities