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81 For empirical evidence on the final point, see Prieger and Kulick, Tax Evasion and Illicit Cigarettes in California: Part IV. While the basic fact that an increase in taxes leads to more ITTP, holding other factors constant, is generally accepted by most economists, there is much disagreement over the policy implications

Mark Stehr, Cigarette tax avoidance and evasion, Journal of Health Economics 24:2 (March 2005): 277-297, [4] Adam J

We could not agree more

Vape shop owners have argued that limits on sales of flavors would destroy their businesses

Cigarettes are typically smoked for a quick nicotine fix and are often inhaled due to the added chemicals that make the smoke smoother

More repairs might also be necessary as the running of tapes and knives can result in damage to their parts