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The lower cost of illicit cigarettes, averaging P40/pack compared to the Bureau of Internal Revenues mandated floor price of P78.58/pack (inclusive of excise tax), makes them appealing to the youth and low-income consumers, which negatively impacts the consumption of legitimate products, it added

Delnevo : Our paper, published in the journal Nicotine & Tobacco Research , questioned if menthol cigarettes would have been banned by now if the typical consumer was young, white and upper-middle class

Prior studies have collected littered cigarette packs and examined their stamps to try and understand the extent to which cigarette taxes are dodged, but evidence about tax evasion, especially in over-the-counter cigarette sales, is still scarce

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