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However, assuming the rationale for taxing tobacco involved considerations beyond mere revenue (and it should), the harm-reduction potential of vapor products may advise against this

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August 2011: Research published in the journal Addiction provides strong evidence that e-cigarettes are being used successfully by many smokers to quit or significantly cut back on the number of cigarettes they consume, and that e-cigarettes are being used successfully by many smokers who still quit traditional cigarettes