As next-generation tobacco products (NGPs) continue to gain popularity, developing an appropriate taxation policy for novel cigarette alternatives remains a complex issue around the globe. It's a subject that involves many conflicting interests: Governments are looking for new revenue to make up for "losses" brought about by shrinking cigarette sales. In the absence of long-term studies, policymakers are reluctant to embrace the idea that NGPs might benefit public health and hence need to be promoted by appropriate taxation. Others argue for zero taxation of NGPs to prevent ex-smokers from switching back to combustibles and to encourage current smokers to switch to less unhealthy alternatives.
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