Rethinking Nicotine Taxation: An Evidence-Based Approach to Harm Reduction
Taxation has long been a primary tool for tobacco control, designed to reduce smoking prevalence by increasing the cost of cigarettes. However, the emergence of novel nicotine products such as Electronic Nicotine Delivery Systems (ENDS), Heated Tobacco Products (HTPs), and nicotine pouches challenges traditional taxation models. Policymakers now face a crucial decision: Should all nicotine…