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According to a report this year by Altadis, owned by Imperial Tobacco, 6 per cent of total cigarette sales in Spain are black market, rising to 10 per cent in Andalusia, and as high as 20 per cent in cities such as Mlaga and Seville

Secondly, they need to consider the financial capacity of their customers

If a larger percentage of this tax taken from companies/ customers went to hospitals more cancer could be treated/ cured

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