redistribution

By Marius van Oordt, University of Pretoria The 21st century has seen a massive expansion in the ways that people can consume tobacco and nicotine. Innovative new products include electronic nicotine delivery systems (“ENDS” or e-cigarettes) and heat-not-burn (HnB) products. One of the challenges this has thrown up is the tax rates on these products. Combustible tobacco products like cigarettes and loose tobacco are generally taxed at similar rates since […]