We see quite clearly that as the tax rate on cigarettes goes up so does the amount of smuggling
The royal author explains how by the spring of 2004, Camilla and Charles were ensconced at Clarence House with the Duchess divorced from her first husband Andrew Parker Bowles for nine years by that time and Diana, Princess of Wales dead for six

They pointed out that a careful review of the data [from the French study] instead reveals the findings are more likely due to statistical flaws and sampling error, along with poor rates of screening and documentation of smoking history by physicians. They also expressed concern that the lead author of the French study, Jean-Pierre Changeux, had ties to the tobacco industry, having previously accepted $220,000 from the tobacco industry-funded Council for Tobacco Research in the 1990s, and collaborated with RJ Reynolds and Philip Morris. Until we have unbiased data, supported by solid research design, and free of any tobacco industry influence, we would caution against the likely myth that smoking protects from acquiring COVID-19, Maa and Halpern-Felsher wrote.
He focused on glycerol, an additive used to keep the tobacco in cigarettes moist