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[17] SPMs joining the Master Settlement Agreement after this ninety-day exempt period must, instead, make annual payments based upon all of the SPM's national cigarette sales for a given year
But looking at the actual economics tells us something more: Smokers are generally better off using the low-risk product rather than being abstinent. The product he has in mind is the e-cigarette, although he observes that the analysis could equally well apply to smokeless tobacco or indeed to nicotine replacement therapy (NRT)
the variety of products available and the greater similarity to smoking appear to make them more attractive to many smokers as a means of stopping than NRT (McNeill et al., 2015
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