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Let us quickly review how elasticity works, and then we will see how it determines which party in a transaction will pay the tax

The investigations division reports that retailers who evade the excise tax can gain in two ways: They can increase their profit margins by selling untaxed cigarettes and tobacco products at the regular, taxed price, or they can pass the savings from their untaxed products along to their consumers in order to undercut the retailers competition and increase their market share

Of the 60, 40 (66.7%) completed an interview, at which point, saturation had been reached

The nicotine in the product is highly addictive, and independent, peer-reviewed research assessing the short- and long-term effects of these products is severely lacking