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Tobacco companies have previously attempted to promote the financial benefits of smoking to governments in the form of reduced expenditure on aged pensions due to the reduced life expectancy that results from smoking.26 However, since increasing life expectancy and health is a societal (and government) goal, increased financial costs associated with such health benefits in the form of government superannuation/aged pensions should not be a determining factor in government decision-making regarding policies that have life-extending benefits.27 Nevertheless, estimating these impacts can assist governments to plan appropriately as a country becomes smoke-free, such as identifying alternative revenue streams to replace tobacco tax

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