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The allocation of the tax burden between buyers and sellers is known as the tax incidence

The move has received support from a range of experts in New Zealand, including those at leading Maori public health provider Hapai Te Hauora, which described the announcements as long overdue. But the libertarian ACT party described the initiative as a nanny state move reminiscent of the United States experiment with Prohibition in the early 20th century

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This situation makes for growing disparities in tobacco-related health outcomes, with the burden falling increasingly on the most vulnerable populations