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Specific taxes, on the other hand, entail low administrative requirements and are not subject to undervaluation but need to be periodically adjusted in order to keep their real value from being eroded by inflation.10 The cigarette excise tax (Special Production and Services Tax (SPST)) has been progressively increased in Mexico in recent years, from 110% of the price to the retailer in 2006 to 140% in 2007, 150% in 2008 and 160% in 2009
Spitting out gum can result in a hefty fine of $1,000
She aims simply to acknowledge that she is a smoker, for now
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