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Uniform availability and reasonable alternative standards: The lower premium must be available to all similarly situated employees, and the program must allow a reasonable alternative standard for participants who cant meet the initial standard

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For every Rs 100 received as excise taxes from tobacco products, Indian economy loses Rs 816 Economic cost attributable to tobacco use from all diseases and deaths between 2017 and 2018 for persons over 35 years is US$ 27.5 billion (INR 1773.4 billion) Tax revenue from tobacco in 2016-2017 was 12.2% of its economic costs Smoking contributed 74%, smokeless tobacco use contributed 26% of the costs Men accounted for 91% of the total economic burden related to tobacco, while women accounted for the remaining 9% The economic burden of diseases and premature deaths attributable to smoking and smokeless tobacco use by persons over 35-years of age in India at over 1% of India's GDP, estimates the Economic Costs of Diseases and Deaths Attributable to Tobacco Use in India study by World Health Organization (WHO)

We gratefully acknowledge Chulalongkorn University, the National Research Council of Thailand, and Chiang Mai University, Thailand, for their invaluable partial support of this study

[14] McPherson, James, The Saratoga That Wasnt: The Impact of Antietam Abroad , in This Mighty Scourge: Perspectives on the Civil War (New York: Oxford University Press, 2007), pages 65-77