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Tax Distribution Many tax analysts argue that a fourth criterion should be added to the evaluation of any tax: its distribution or incidence . All taxes, after all, represent a diversion of some persons or some businesss income to the government

In any case, few have been caught carrying pot, she said, and for those who have the penalty was light if the amount was small

In 2003, the parliament passed The Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act (COTPA), which prohibited smoking in public places like restaurants and pubs

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