Smoking ban planned in Kings Speech

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ISAs spring to mind. That's a deliberate case where something would normally be taxed, but there's an exemption.

Another is corporation tax where you allow companies to claim against it (for R&D activities, for example, because you want to encourage R&D).

I think it makes perfect sense to tax the activity of vaping less than the act of smoking tobacco, since it looks like vaping is less harmful. I'm not sure whether that reduced tax should be zero or not.

I see tobacco tax as seeing this thing that you really can't practically ban in the short term, so you want to discourage it. It seems logical to discourage it socially (make it less convenient by banning it inside pubs and restaurants and so on) and taxing it rather heavily. I agree if it (or alcohol) were a new thing it would likely just not be allowed, but that's not where we are.
So are you saying you agree that the government should make deadly products available for sale and then make money (via tax) off those sales?
 
A minor right wing party has insisted on revoking it. A coalition couldn't be formed without them.
Reporting I've read suggested the tax income that would be lost was a significant factor. (I think the policy idea is a rather challenging one in many ways, and it's a shame that NZ doesn't seem to be trying it. I think other countries could have learned a lot from an attempt.)
 
Absolutely ridiculous idea, I do wish government would stop interfering in the minutia of peoples lives, govern and deal with the big issues we expect them to do and not constantly go for the low hanging fruit to justify their pay and perks. In a country of this size how on earth is it justified to have so many politicians and councillors sucking off the teat of the taxpayer.
 
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