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The side of the market that the tax is imposed on (e.g., producer versus consumer) does not affect who bears the burden.

Research suggests that people with lower levels of nicotine dependence are more likely to succeed in quitting

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Figure 12 Quit rates by age group (NZHS 2019/20 and 2020/21) Commentary The key findings from the 2020/21 NZHS include the following: There was a substantial reduction in daily and current smoking prevalence in 2020/21, including among Mori and Pacific peoples, although large disparities by ethnicity and SES remain The reduction in smoking prevalence was mirrored by a big increase in quit rates in 2020/21 The greatest reduction in smoking prevalence throughout the 2011/12 to 2020/21 period and between 2019/20 and 2020/21 occurred among people aged 55 years) smokers use of ECs as a smoking substitute and conduit to stopping all nicotine use

The retailer started testing liquor in a limited number of units in 2010