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Lawmakers can make sure that the least harmful products are cheaper than the most harmful products by adhering to excise tax principles and levying a tax rate based on the negative externalities and associated costs

If you were to design your ideal nicotine-delivery device to addict large numbers of United States kids, youd invent Juul. --Jonathan Winickoff, pediatrician and professor at Harvard Medical School In December 2018, while Juul was facing mounting pressure to change its business practices, the company announced that Altria Group, the largest tobacco company in the U.S., was buying a 35 percent share in Juul

More than half a million Americans die each year from smoking-related diseases

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1998 Mar 1;147(5):488-92.