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For instance, consumption of motor fuel acts as a proxy for drivers use of public roads.[14] From this follows that substitute goods (consumption alternatives) that do not result in negative externalities should not be included in the tax base

In New York, Governor Kathy Hochul has proposed extending a 75% tobacco wholesale tax to include nicotine pouches to bolster declining tobacco tax revenue

American Lung Association, State of Tobacco Control, 2018

E.: Columbus, Ramon Pane, and the Beginnings of American Anthropology (1906), Kessinger Publishing, 2003, page 5 McKenna, T.: Food of the Gods - The Search for the Original Tree of Knowledge - A Radical History of Plants, Drugs, and Human Evolution, Bantam Books, 1993, page 199