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Objectives

This analysis assesses options to increase tobacco excise[1] to help achieve the objectives of:

  • responsibly managing Government's finances to achieve its fiscal strategy goals; and
  • achieving the Government's goal of making effectively New Zealand smoke-free by 2025; while
  • minimising negative economic and social impacts from a tobacco excise increase.

Notes

  • [1]The term "excise" throughout this paper refers to both excise and excise equivalent duties.
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