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It was almost like drag

To illustrate how that would work in the context of this proposal: if a pack of cigarettes is taxed at $2.00, the vapor products tax should be $0.10 per pod for closed systems, since a pod is a substitute for one pack of cigarettes.[31] For open products, a lower rate could make sense to account for the difference in consumption method (pod often contains much less liquid than non-pod systems)

People can change their nicotine content, so to quit smoking they might start off on a higher strength e-liquid and then they can taper down really quite gradually in a much more sophisticated way than they can with NRT, which is probably good for weight maintenance and for weight loss, said co-author Linda Bauld, professor of health policy at the University of Stirling and deputy director of the UK Centre for Tobacco and Alcohol Studies

Some users said cigarettes were used on children