Suppliers often market-test new products before releasing them to a wider audience
This will curb the discretion in the Unit Cost Analysis (UCA) for determining the ad valorem rate and prevent revenue leakages. Regarding tobacco, the finance minister noted that: The Government will maintain the current ad valorem rate of 20 per cent and introduce additional specific rates with the implementation to be spread over a three-year period to also reasonably reduce the impact on prices. The Minister explained that Nigerias cumulative specific excise duty rate for tobacco was 23.2 per cent of the price of the most sold brand, as against 38.14 per cent in Algeria, 36.52 per cent in South Africa and 30 per cent in Gambia
Epidemiology 14 , 479487, (2003)
This pathway is consistent with prior research indicating that perceptions of policy, including its effectiveness and enforcement strength, shape individuals' cognitions and attitudes, ultimately influencing their behaviors ( 5.2 A potential explanation of the psychological mechanism: cognitive dissonance From the perspective of psychological mechanisms, tobacco control policies may generate dual perceptions of e-cigarettes: awareness of health risks and belief in their substitution benefits for conventional cigarettes
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