Consumption patterns of food, tobacco and beverages : a cross-country analysis

(Disponible en anglais seulement.)

Cross-country study of consumption patterns of food, tobacco, soft drinks, and alcohol in 43 developed and developing countries. Consumers in developing countries spend a much higher proportion of their income on food than consumers in developed countries. Expenditures allocated to the other three commodities - tobacco, alcohol, and soft drinks - were similar in the two groups of countries.

http://dx.doi.org/10.1080/00036840500392664

Comment: I find it interesting that tobacco is categorized as either a "necessity" or a "luxury" depending on the country studied.