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Nicotine is a pharmacologically active substance, and correct dosing truly matters

22 January 2016

Stephen Hahn tweeted last week

In its annual reports, Philip Morris International boasts a high rate of conversion to IQOS, estimating that about 70 percent of its users have switched completely (defined internally as using heated tobacco for at least 95 percent of their consumption)

A sizable literature of peer-reviewed academic studies supports these observations.[11] A 2017 study published in Public Finance Reviewprovides the academic theory and estimates for how tax rates affect smuggling, highlighting that easily transportable goods (e.g., cigarettes) will be attractive cross-border shopping items.[12] A 2018 study published in the same journal supported those findings by examining littered packs of cigarettes across 132 communities in 38 states, finding that 21 percent of packs did not have proper local stamps.[13] In addition to high taxes, the study found that bans on flavored cigarettes in Massachusetts and California have sent smuggling to new heights