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State policymakers should also recall that cigarette taxes are regressive, and that cigarette tax revenues are best spent on programs that mitigate the cost of smoking, not on general programs that would be more properly financed by the general taxpayer

January 2014 E-cigarettes to be banned for under-18s Professor Dame Sally Davies, the governments chief medical officer, said: We do not yet know the harm that e-cigarettes can cause to adults let alone to children, but we do know they are not risk free

Usually, the tax incidence falls on both the consumers and producers

According to the WHO, over 1.3 billion people use tobacco globally with over 8 million deaths attributed to direct tobacco use annually

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