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No evidence has presented itself yet that would indicate that the small amount of smoke produced by e-cigarette vapour is harmful in any way, shape, or form to bystanders and/or nearby non-smokers

In other words, consumers will continue to purchase the product even if the price increases or decreases

While this kind of tax may be justified as a means to internalize the externalities associated with single-use plastics, like pollution, one should remember that negative externalities are associated with most common consumption and that tax policy does not happen in a vacuum