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I think sometimes legislators dont think through the ways people can avoid these things as much. (The Department of Revenues chief economist, Kazim Ozyurt, made a similar point in a presentation before the Illegal Tobacco Commission in November: Tax avoidance appears to be unavoidable in general, one of his slides began, before detailing ways to mitigate it.) In this view, figuring out the right place to set a cigarette tax is less a matter of simply passing a law, and more about finding the right balance among public health, budget needs, and crime

Many people enjoy watching the slow, steady stream of smoke as it trails off of a pipe or cigarette

Availability: Heat-not-burn devices arent available in the U.S., but that may be changing soon

Almost any

Due to this, the tobacco packaging waste is increasing a lot