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Alternative tobacco and nicotine products, including nicotine replacement therapy (NRTs), ENDS, e-cigarettes, and low-nitrosamine smokeless tobacco, are self-help and less invasive methods that can help with smoking cessation by reducing withdrawal symptoms [26, 27]

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In terms of base, a specific excise tax based on volume (e.g., a certain amount per ml) at a low rate is the most efficient way to design a tax on nicotine products as it is the most neutral

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doi: 10.1007/s12529-011-9169-2