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Harm to the user should be reflected by the tax rate, as social costs associated with consumption are lower for less harmful products

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While using a vape in private may not be explicitly illegal, bringing one through customs is considered illegal importation

However, it is important to understand that less harmful is not the same as safe. The focus going forward will be to concretely establish the risks associated with vaping in order to provide policy makers with rigorous scientific evidence, and ultimately help the public make informed choices.

"Ayn Rand's Evolving View of Friedrich Nietzsche"