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The revenue figures in Graphic 24 do not quite represent the total change in state tax revenue as a result in a change in the tax levied, since they do not include the effect of people reducing their smoking in response to a tax hike or increasing their smoking in response to a tax cut.[] Nor do the figures include the impact on the revenue estimates of the general sales tax levied on cigarettes

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Philip Morris claims in its submission that the plain packaging laws expropriate the companys intellectual property rights, and therefore the company is entitled to compensation

How much money do smokers spend each year, and what percentage of their income is consumed by this addiction

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