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Thus, smoking has adverse negative effects on the cardiovascular system and functions by its direct influence on the cardiac organs in terms of altering its function of blood and oxygen transportation due to narrowing of blood vessels and direct damage to the heart organs

As well as the benefits to millions of individuals, tackling smoking helps make services across the entire health and care system more sustainable

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This relatively well-designed levy is proof that while some may consider a well-designed excise tax an oxymoron, excise taxes can be an effective and legitimate tax tool