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The role of e-cigarettes as a smoking cessation aid remains unclear for example some data suggests that e-cigarettes may help smokers reduce their overall cigarette consumption (McRobbie et al., Reference McRobbie, Bullen, Hartmann-Boyce and Hajek2014) whilst other studies have demonstrated that vaping was associated with a higher risk of more frequent and heavy smoking six months later (Leventhal et al., Reference Leventhal, Stone, Andrabi, Barrington-Trimis, Strong and Sussman2016)

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The additional tax is 80% of the cigarette tax minus the pipe tobacco tax

doi: 10.4049/jimmunol.1001861 84 BirchJBarnesPJPassosJF

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