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[10] In the United Kingdom, HM Revenue & Customs raised tobacco duty rates from 30 October 2024, applying the standard tobacco-duty escalator and increasing the duty rate for hand-rolling tobacco by an additional 10% (to 12% above the Retail Price Index)

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[5] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019): 276-311