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Columns 1 and 2 present the results using the old measure tax differential with North Carolina and Columns 3 and 4 reproduce our results in the same columns of Graphic 6 using our new preferred measures tax differential with the average tobacco state tax and tobacco state dummy variable

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The ban on smoking in public places has taken its toll on sales of cigarettes but there is one tobacco market that is flourishing: young people, women in particular, are taking a leaf out of Andy Capp's book to start rolling their own cigarettes

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The move was described as extremely cynical by Irelands former health minister James Reilly, according to the Sunday Times