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Public education: Research has consistently demonstrated that tobacco-related public education campaigns save lives, promote quit attempts, reduce youth smoking initiation, lower health costs and blunt the impact of tobacco industry marketing

[2] They are made in Palmerston North by Carousel Confectionery, [3] and have been around since the early 1970s

Thus, excise taxes on vapor products should be relatively low compared to those on combustible tobacco products as cigarettes and vapor products are economic substitutes, which means that increased prices on either may encourage consumers to switch to the other

[22] Ulrik Boesen, Wrong Tax BaseThe tax base is the total amount of income, property, assets, consumption, transactions, or other economic activity subject to taxation by a tax authority