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"Well, if that's the case, we get to set our own age for tobacco and vaping products,'' he said

For state revenue forecasters, policymakers, and other stakeholders, a single-rate structure would also make it easier to forecast future revenue changes based on economic conditions, as well as to estimate how proposed tax policy changes would impact state revenue in the aggregate and individual taxpayers on a more granular level

doi: 10.1037/0022-006X.76.3.468

What is missing still at this stage is the recognition that the science exists which clearly points out that these products are the better alternative to continuing smoking

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