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This is the first study to look into US minors ability to buy e-cigs online, the researchers note and its not looking good

Journal of Substance Abuse

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If, for instance, the federal government were to increase taxes by $1 per pack of 20 cigarettes, and this increase were passed on to consumers, state governments in aggregate would raise roughly $720 million less in revenue from excise taxes on cigarettes.[29] In addition, when taxpayers pay more in tobacco taxes, they pay less in other taxes like income and payroll taxes

10.1172/JCI82925 173 YakesF