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Effective tax rates

However, its important to note that carrying large quantities of cigarettes across provincial borders for the purpose of avoiding higher taxes is considered illegal

This latest advisory takes a comprehensive look at all new tobacco products, including e-cigarettes, hookah, cigars and cigarillos, and offers new insights based on the latest usage data and evidence

The 1999 takeover of RJR and formation of JTI, was a key event in the globalisation of the tobacco industry during the late twentieth century, a period characterised by consolidation that has left four TTCs with a 40% share of global cigarette salesFootnote 1 and aggressive expansion into low and middle-income countries that has been facilitated by trade liberalisation (Taylor et al., Citation2000)

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