Comments on National Treasury discussion paper on ENDS taxation
Response. Abrams DB, Bates CD, Niaura RS, Sweanor DT, Yach D. Comments on Discussion paper: Taxation of Electronic Nicotine and Non-Nicotine Delivery Systems (Vaping), December 2021. 4 February 2022. [link]
We make the case that:
- Vaping is much safer than smoking
- Vaping is useful for quitting smoking and diversion from uptake
- Vaping is an ‘economic substitute’ for smoking
It follows that vaping is positive for public health and ENDS taxes will tend to increase smoking and do more harm than good.