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Excise duty on nicotine vaping products compared to excise duty on cigarettes Taxation of safer nicotine products and rates of excise tax are rapidly changing worldwide, along with regulatory frameworks

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Keywords: Electronic cigarette, E-cigarette, Nicotine, Tobacco, Humectants, Flavourings, Toxicity, Smoking cessation tool, COVID-19 Background Electronic nicotine dispensing systems (ENDS), commonly known as electronic cigarettes or e-cigarettes , have been popularly considered a less harmful alternative to conventional cigarette smoking since they first appeared on the market more than a decade ago