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The analysis shows that regulation of e-cigarettesis an area in which -more than ever- one can see the tension between guaranteeing fundamental freedoms (including self-determination) and the strengthening of a paternalistic nanny state compressing individual liberties in the name of a generic and ill-defined common good stated Costanza Nicolosi , author of the paper.

, Reference Kim, Kabir and Jahan2016

[*] The legal dispute in this case centered on who was assumed to bear responsibility for the tax

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This is because people with lower incomes need to spend larger shares of their income to cover basic needs, so sales taxes take up larger shares of low-income households budgets

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