Addressing Tobacco
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If the policy goal of high taxes on cigarettes is to encourage cessation, taxation of other tobacco and nicotine products must be considered a part of that policy design.[7] Lawmakers can make sure that the least harmful products are cheaper than the most harmful products by adhering to excise tax principles and levying a tax rate based on the negative externalities and associated costs
10.1046/j.1360-0443.2000.951015056.x
Vijaykrishna A, Chand S, Nandakumar UP, Prabhu S, Dikkatwar MS, Vinay BC, et al
