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The Tax Foundation explains that such taxes can be unreliable and regressive, and that broad-based, stable taxes are superior for generating reliable revenue for important policy priorities

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The researchers categorized participants into 6 groups according to their smoking history and habit change to e-cigarette use as follows: People who quit smoking conventional cigarettes at least 5 years prior without e-cigarette use People who quit smoking conventional cigarettes less than 5 years prior without e-cigarette use People who currently smoke conventional cigarettes without e-cigarette use People who quit smoking conventional cigarettes at least 5 years prior with e-cigarette use People who quit smoking conventional cigarettes less than 5 years prior with e-cigarette use People who currently smoke conventional cigarettes with e-cigarette use The researchers assessed the risk of lung cancer and lung cancer-specific death using Cox proportional hazards models with adjustments for potential confounders