Cigarettes account for only 23% of tobacco consumption, and only 16% of 250 million tobacco consumers use cigarettes. However these 16% contribute 85% of the tax revenues to the Exchequer from the tobacco sector. The punitive cigarette taxation regime has kept the tax base narrow, and lowering taxes will expand this base. Which of these best bolsters the conclusion that lowering duties will expand the tax base?
A: The cigarette manufacturers’ association has decided to indulge in aggressive promotion.

B:  Cigarette manufacturers are lobbying for a reduction on duties.

C: There is a likelihood that tobacco consumers will shift to cigarette smoking if cigarette prices reduce.

D: An increase in duties on non-cigarette tobacco may lead to a shift in favor of cigarette smoking.

E: There is a likelihood that tobacco consumers will shift to cigarettes if cigarette prices reduce.

F: A decrease in duties on non-cigarette tobacco may lead to more tobacco consumers shifting to cigarettes. 

G: Cigarette smokers are becoming increasing aware of associated health risks.

H: Increased health warnings could reduce the tax base.