제 목    DZcKHSzWDtjSGl 이 름    Gobiz 날 짜    2018/06/28 조 회    1 What line of work are you in? ecopharma.it People in the bottom fifth of the income distribution who drink moderately, smoke and drive spend 37pc of their disposable household income on sin taxes and VAT, an entirely indefensible state of affairs. For people in the top fifth, the figure is 15pc, still a very high figure. Smoking may be a filthy habit, but the average smoker in the bottom fifth spends an astonishing 15-17pc of disposable income on cigarette tax, making it an astonishingly regressive levy.