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The tax on cigarettes is 37 cents per pack containing 20 cigarettes, 23% of the wholeseller's price for cigars, 5 cents each for small cigars and a tax of 10% of wholesale price for loose or smokeless tobacco

The report draws on the research that the American Cancer Society and others have continued to do since the time of Hammond and Horn

Three companies that look like prototypical cigar-butt businesses are, coincidentally, cigarette makers British American Tobacco (BTI -3.58%) and Altria (MO -0.13%), and coal miner Alliance Resource Partners (ARLP -0.56%)

Although the FCTC was officially ratified in 2005 by the Chinese government, China has not yet issued national legislation targeting specially on key FCTC recommended tobacco control measures