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The government is taxing both, but it is still taxing smoking far harder, deliberately

In one focus group cited in industry documents, smokers said tossing their butts to the ground was a natural extension of the defiant/rebellious smoking ritual. Their efforts anti-litter campaigns and handheld and permanent ashtrays did not substantially affect smokers' entrenched butt flicking behaviors, said a research paper co-authored by Novotny

Tobacco Products Control Act 83 (Act 83 of 1993)

[The effect of smoking status upon occurrence of impaired fasting glucose or type 2 diabetes in Korean men]