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These findings suggest that vaping has not acted as a gateway to smoking but instead may be diverting young people away from combustible tobacco Australias restrictive, medical model for vaping has inadvertently fuelled a thriving and increasingly violent black market

READ MORE: Meath woman ends up in back of ambulance she rang for husband after suffering stroke outside home READ MORE: Kellie Harrington overcame 'very, very tough' year before Olympic gold medal victory in Paris Revenue has estimated the potential loss to the Exchequer from the consumption of 32.9 million illegal cigarette packs last year is approximately 422 million up 38 million on 2022 estimates

alone could exceed the revenues from all other excise taxes.[1] This paper details a principled approach to selective excise taxation and explores recent trends and applications of global excise taxation

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