Altria's MarkTen e-cigs
For most excise taxes, the base should be the harm or cost-causing element because that best internalizes a negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity
Among these, tobacco-specific nitrosamines (such as 4-(methylnitrosamino)-1-(3-pyridyl)-1-butanone (NNK) and N -nitrosonornicotine (NNN)), polycyclic aromatic hydrocarbons (such as benzo[ a ]pyrene) and aromatic amines (such as 4-aminobiphenyl) seem to have an important role as causes of cancer
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Anderson, and flight attendants Alice Hancock, Tina Mucklow and Florence Schaffner
