New Years, the time of year were all you shit bags try give up the bad stuff in an attempt to improve your life.
The #1 problem with that is that it negatively gears the you. Rather than saying, "I will start to," everyones resoloutions say, "I'm going stop," which is a negative thing to say to yourself, punishing yourself, which is why they never actually fucking work.
Tammy has taken this advice to heart, and decided to make the 'positive' decision to start smoking... Which apparently has fuck all to do with the fact he recently discovered that smokers, technically, spend up to 1 month off extra off work.
Take a listen!