Commentary on a proposal for taxing ENDS

February 2022: South Africa
Consultation Response

Comments on National Treasury discussion paper on ENDS taxation

Consultation. documentation: here. Treasury discussion paper PDF: here.

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.

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Scroll to Top