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State policymakers should also recall that cigarette taxes are regressive, and that cigarette tax revenues are best spent on programs that mitigate the cost of smoking, not on general programs that would be more properly financed by the general taxpayer

Key Mergers and Acquisitions in the E-Cigarette and Vape Market 40

of those states with at least one Indian reservation, those with higher taxes experience increased smuggling from the reservations

Its also sound economics

14 In one study Pierce et al

What safer really means (and what it does not mean) When people ask if carbon filters make smoking safer, they usually mean one of two things: Do they reduce exposure to some harmful chemicals