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An Encyclopedia (2 vol, Gage Cengage, 2005)online Hahn, Barbara

A superior design would be a tax based on volume, as volume is a better proxy for the harm associated with consumption (the 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

Now e-cigarette companies will follow the same old Big Tobacco playbook and try to get around the restrictions any way they can, including by using vague concept flavors like Solar and Marigold. Some researchers have argued for specifically banning flavors with high toxicity as well as flavors with youth appeal

Economics isnt really about numbers