Has tax reforms in India been effective in tobacco control: Evidences on affordability of cigarette after introduction of Goods and Service Tax.

While another study showed variation in cigarette price was higher in rural areas as opposed to urban areas, reason being the consumption of higher priced cigarettes by the rural population.[ 12 ] Further, this study suggests that there is an increasing trend in the relative WPI of cigarettes to all commodities since 2014-15, which is higher than the WPI of food and tobacco to all commodities.

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