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By definition, an excise tax is an indirect tax charged on the sale of certain goods, which usually have a high social cost

This means that a heavy smoker can easily absorb 25 mg of nicotine per day by smoking a pack of 20 cigarettes, whether these are regular, low-nicotine or light cigarettes

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E-cigarette companies have been accused of deliberately targeting young adults and adolescents via tactics such as leveraging social media, sponsorship of festivals and music events, and introduction of flavors that appeal to youth

Some research indicates e-cigarettes can help some people quit smoking, but e-cigarettes are far from a cure-all