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For most excise taxes, the base should be the harm or cost-causing element because that best internalizes a negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity

As the market progresses towards 2035, these trends are expected to evolve, influenced by global consumption and production patterns

ALP Overview ALP pouches entered the U.S

Chewing and making betel nut leaves for refreshing breath and the mouth is time-consuming and requires ingredients

On the rivalry scale, I would even place it above 49ers-Rams