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Higher taxes lead to increased retail prices, as governments aim to discourage smoking and raise revenue for public health initiatives

Purdue, G.F

The results of the current study also reveal that the blood pressure change observed during the smoking cessation program was not related to success in smoking cessation in either the hypertensive or the non-hypertensive group

A study published in the American Journal of Preventive Medicine in 2020 found that e-cigarette use was associated with an increased risk of having a stroke

They are, however, a good principled starting point for anyone in the business of developing principled excise taxes