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According to a National Youth Tobacco Survey, an estimated 4.9 million middle and high school students reported using a tobacco product last year.

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Free Radic Biol Med 18:507514 Rennard SI, Togo S, Holz O (2006) Cigarette smoke inhibits alveolar repair: a mechanism for the development of emphysema

"Tax is one of the most effective public health tools to change behaviour, but we are at a point where it is so high that I also think we need to be much more vigilant about the wider social consequences rather that using it as a blunt tool as we have in the past." Deloitte partner Allan Bullot said when any tax was designed with behavioural modification in mind, consideration needs to be given to the second and third order effects