That tobacco is harmful for health, is currently common knowledge for most people.However, the scale of this harm -both at a global as well as individual level -remains often underestimated.(1) Every year, more than 8 million people worldwide die due to smoking (7 million deaths) or exposure to second hand smoke (1.2 million deaths).( 2) Tobacco consumption is therefore the leading cause of preventable premature death.In the Netherlands alone, almost 18.000 people died due to smoking in 2020. Smoking can be attributed to 81% of lung cancer deaths and 83% of larynx cancer deaths in the Netherlands.(3) The health impact of smoking is not limited to the development of cancer: it causes harm to almost all organs in the body, and causes -amongst others-heart disease, stroke, diabetes, and COPD.(4) In 2015, 2.8% of all healthcare costs in the Netherlands (€2.4 billion) were attributed to treating diseases caused by smoking.(5) In addition to health related costs, there are also other economic costs, such as loss of productivity, and environmental costs, such as deforestation and the environmental waste produced by tobacco farming. The enormous consequences of tobacco consumption have resulted in governments implementing tobacco control measures regulating the industry, smoking behaviour in society (such as smoking bans), and encouraging people to quit or reduce smoking. These measures are also known as tobacco control policies.In 2003, the World Health Organization (WHO) set up the WHO Framework Convention on Tobacco Control (FCTC), which provides guidelines on how to implement and manage tobacco control. There are 182 parties to the WHO FCTC (2020), including the EU and all its member states. The WHO FCTC recommends implementing MPOWER policy measures for tobacco control. MPOWER is an acronym for six cost-effective and high impact measures: monitoring tobacco use and prevention policies (M), protecting people from tobacco smoke (P), offering help to quit tobacco use (O), warning about the dangers of tobacco (W), enforcing bans on advertising, promotion and sponsorship (E), and raising taxes on tobacco (R). Despite tobacco taxation being the most effective tobacco control measure, in many countries raising taxes is least implemented.( 6) Box 1: Health inequalities and smoking Socioeconomic health inequalities are systematic differences in health status between socio-economic groups.(7) These differences are considered unfair or unjust, the result of underlying social structures, and are avoidable or preventable.(8) Across the world people with a lower socioeconomic status (SES) have lower life and health expectancy than people with a higher SES. In the Netherlands, people with a low income and low educational level live approximately 15 years less in good ealth than people with a high income and high educational level.( 9) Smoking is an important contributor to General introduction | 9 General introduction | 11 excise tax level. This minimum tax ensures that a minimum of excise taxes are paid per product, regardless of...