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That is, given current evidence suggesting smoking is substantially more dangerous than using ENDS, the health costs from greater youth smoking as a result of ENDS taxes may outweigh benefits from reduced youth ENDS use , though an exact calculation is beyond the scope of this research. (emphasis added) Using several years of data from two large national surveys, these investigators found that while higher e-cigarette taxes reduce e-cigarette use, we estimate sizable positive cigarette cross-tax elasticities, suggesting economic substitution between cigarettes and e-cigarettes for youth

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