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Electronic Cigarettes, also known as E-Cigarettes, E-Cigs, Electronic Vaping Devices (EVDs), or personal vaporizers (PVs) are the latest and fastest growing alternatives to smoking tobacco products

The difference is staggeringand its not just about geography

In 2019 and 2020, quit rates for people using vaping products in local stop smoking services were between 59.7% and 74%

When the regressions control for the interaction term between product type and tax bases (columns 2, 4, and 6), the results show that closed systems are associated with an 18 percentage point higher tax incidence with value taxes than with specific taxes