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Imperial Brands has long been committed to working with policymakers to ensure that vaping products are solely used by existing adult smokers and adult nicotine users

Fully efficient taxes that endeavor to recover external social costs may vary by location and person, which means that a theoretically correct tax would need to vary according to these distinctions

12 Because the teen years are the critical period for smoking initiation90 percent of adult smokers started when they were teenagers, and the average age at which they took up the habit is 14.5tobacco companies have targeted their advertising toward children and young people

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