A balanced tobacco control policy.
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By raising the price of cigarettes through tobacco taxes, policymakers might only be delaying some smokers' initiation of smoking rather than permanently preventing them from smoking. This is one of several reasons for adopting a balanced tobacco control policy that relies only in part on cigarette taxation.
[1] S. Glied. Is smoking delayed smoking averted? , 2003, American journal of public health.
[2] S. Glied. Youth tobacco control: reconciling theory and empirical evidence. , 2002, Journal of health economics.