George Osborne may have tinkered with beer and alcohol duties in this week’s budget – but he continued to increase duty on tobacco. This approach will only serve to boost the black market for tobacco, says the Institute of Economic Affairs. And, whilst welcome, the slight reduction in alcohol duties will only make a tiny difference to even the heaviest of drinkers.

In Sin Taxes, a short film from ieaTV, the think tank says these duties continue to have a disproportionately large effect on Britain’s poorest families