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Youth also attributed their e-cigarette use to a friend or family member who used them (39 percent) and the belief that e-cigarettes are less harmful than other forms of tobacco, such as cigarettes (17.1 percent)

For those who dont want to read through all of the details in my detailed FAQ below, the summary is quite simple: many health bodies suggest that vaping is much less harmful than tobacco

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Tax bases should be broad to achieve the greatest level of neutrality and to be most efficient in raising revenueat the lowest possible rates

doi: 10.1016/0163-7258(90)90057-9

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