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There are still some safety issues with the devices that have to be worked out: namely is it possible to take in too much nicotine and OD from it

(US Department of Health and Human Services, 2020)

The same report makes the following analysis on how the new tax rate will affect cigarette prices: Due to the relative tax applied at a rate of 63 percent, by increasing the fiscal multiplier VAT to 20 percent, an even higher proportion of the total tax on cigarettes became price-related

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Recent Advances in Tobacco Science 12 , 54142, (1986)