Cigarettes constitute a mere 20% of tobacco consumption in India, and fewer than 15% of the 200 million tobacco users consume cigarettes., Yet these 15% contribute nearly 90% of the tax revenues to the Exchequer from the tobacco sector. The punitive cigarette taxation regime has kept the tax base narrow, and reducing taxes will expand this base.

Which one of the following best bolsters the conclusion that reducing duties will expand the tax base'?