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There could be some minor tax revenue loss to governments as a result of the Regulations given that vaping products above 20 mg/mL nicotine will be removed from the market

Valencia-Garca, 2012, pp

The absence of stringent rules allows e-cigarette manufacturers to continuously iterate on device design, flavors and other product attributes, enhancing appeal and driving sales growth. Of course, this sectors outlook may be dampened by anti-tobacco harm reduction sentiments, especially in the wake of the recent Conference of the Parties to the World Health Organization Framework Convention on Tobacco Control