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For high-risk industries: Tax stamps can include full compliance documentation (e.g., EU CE certification, local tax registration receipts), enabling instant proof during inspections and reducing compliance costs to below 0.8% of total production

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Surprisingly, almost two thirds of those smoking only one to four cigarettes per day were addicted, and around a quarter of those smoking less than weekly were addicted, Prof Foulds said

The justification the tobacco industry has used against tax raises, and has often been successful in persuading the government, is that it will increase the number of cigarettes smuggled into the market and this will reduce government tax income