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The costs borne by businesses include increased rates of absenteeism and loss of labour, which are substantially more in smokers than in non-smokers

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According to the WHO, the tobacco industry must replace older quitting or dying smokers with younger consumers

Medicaid spending is reimbursed by the federal government at a rate of 50% but State spending on Medicaid is doubled through a cycle of payments and federal reimbursement sometimes referred to in Illinois as churning. Illinois collects the cigarette tax through stamps sold to distributors of tobacco products equal to the amount of the tax

doi:10.1002/14651858.CD004150.pub4