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For most excise taxes, the base should be the harm or cost-causing element because that best internalizes a negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity

You can place orders up to 90 minutes before departure and pick them up at the airport, saving time and avoiding queues

Passengers could smoke in most parts of the aircraft, and there were often special smoking areas in the last rows

Profile of and risk factors for poststroke cognitive impairment in diverse ethnoregional groups