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Since overshifting has continued to be observed in some brands/segments in the years after the large tax increase in 2017, this implies there is further scope for larger tax increases, especially since there was no meaningful increase in illicit sales following the larger increases from 2017.43 The tax shifting patterns in Colombia are in concordance with other studies on pricing tactics from other parts of the world, where the industry has been shown to either overshift29 33 37 5456 or undershift5762 taxes, or practise selective overshifting and undershifting on different price segments

[218] A law passed in the Maldives in 2025, as a second amendment to the 2010 Tobacco Control Act

He told me that hell continue smoking it and has no intention of quitting even if that means Ill leave him

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