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Both claim to be less harmful than traditional cigarettes

23 states charge less than $100

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So by best or optimal tobacco taxation structure, I mean the structure that leads to the highest prices (ignoring differences in government revenue)

We tabulated the number of units and total sales of e-cigarettes and combustible cigarettes purchased in the Greater Boston area and the USA as a whole before and after several intervention cut points and then determined whether there was any change in consumer purchasing habits after each point by conducting an interrupted time-series analysis using Stata Statistical Software, Release 16 [42]