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Consequently, while the system generates differentiated tax burdens across market segments, it also produces price disparities that shape consumer substitution behaviour (Agarwal et al., 2025

By facing where they turn the lens, we play an empathy game in which we are compelled to stand where they stood

The current tax rate on nicotine pouches is minimal compared to their retail price, indicating weak regulatory oversight

STATE AND LOCAL ACTION NEEDED States and local communities are often the incubators of strong tobacco control policies and they have an important role to play in protecting youth from e-cigarettes