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I think sometimes legislators dont think through the ways people can avoid these things as much. (The Department of Revenues chief economist, Kazim Ozyurt, made a similar point in a presentation before the Illegal Tobacco Commission in November: Tax avoidance appears to be unavoidable in general, one of his slides began, before detailing ways to mitigate it.) In this view, figuring out the right place to set a cigarette tax is less a matter of simply passing a law, and more about finding the right balance among public health, budget needs, and crime

While the nicotine delivery of HTP 1 was comparable to the results presented herein, the nicotine delivery of the cigarette was much lower [24]

The approach also works well for families or groups traveling together

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