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The FDAs product standards should also be designed to limit the industrys ability to manipulate the e-liquid or other nicotine delivery (such as by using nicotine salts or otherwise manipulating the pH of nicotine, increasing the power of the battery, or the heating capacity) that allows a higher level of nicotine to be delivered

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Ambedkar University and the lead author of the study

Other groups used wry humor in the context of well-known cigarette advertisements, slapping public health messages onto Marlboro cowboys or Joe Camels

So the tax incidence in such a case falls more on the sellers than on the buyers