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Mark Stehr, Cigarette tax avoidance and evasion, Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311

E-cigarettes are very limited and can be puzzling, so having the basic understanding of the mechanism of action, current regulation and health effects of this product

The Scope 3 industrial (non-FLAG) GHG emissions target includes purchased goods and services, upstream transportation and distribution, use of sold products, and end-of-life treatment of sold products

In this scenario, quantity-based specific taxes are also better than price-based ad valorem taxes at aligning the tax baseThe tax base is the total amount of income, property, assets, consumption, transactions, or other economic activity subject to taxation by a tax authority