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In contrast, other tobacco products come in a variety of sizes and quantities, making it less feasible to specify in law a specific tax amount for each individual product

POLITICAL BLOCKERS - In Britain in 1865, the legislative response to the increasing introduction of self-propelled vehicles on our roads was the Locomotive Act (sometimes known as the Red Flag Act)

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While it adds complexity to the tax design to distinguish based on intended use, it is necessary to ensure that the tax does, in fact, target negative externalities

Among US women, candy/sweet and menthol are the second and third preferred flavors, respectively, with fruit flavors still the number one choice [11]