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According to Bloomberg , sin taxes are used to discourage behaviour because "it is argued that certain behaviours generate negative externalities that cause a greater financial burden on society." When applied, this theory suggests that these negative behaviours deserve to be taxed more than other behaviours of the society

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Protect people from tobacco smoke

Michelle Mitchell, the chief executive of Cancer Research UK, said: Raising the age of sale on tobacco products is a critical step on the road to creating the first ever smoke-free generation