On production, the cost born will be transferred to the consumer since the goal of the tax is to discourage consumption, possible reduction in employment in tobacco growing and manufacturing, as well as wholesale, retail
[162] "Distributors and Tax Administrators in Partnership," in Proceedings of the 30 th Annual Meeting of the National Tobacco Tax Association (Chicago: Federation of Tax Administrators, 1956), 35
Data from the ONS Integrated Household Survey 2014 shows that smoking prevalence among adults who identified themselves as gay, lesbian or bisexual was 25.3% compared to 18.4% among those who identified themselves as heterosexual or straight, almost 40% higher
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