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For most excise taxes, the base should be the harm or cost-causing element because that best internalizes a 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

Why Cigarette Smell Comes Back The Science of Thirdhand Smoke The reason cigarette smell keeps returning is thirdhand smoke, semi-volatile tobacco chemicals that absorb into building materials and re-emit continuously

However, rolling paper regulations are sparse compared to other areas of the tobacco and cannabis industry

Trajectories of attention deficit hyperactivity disorder and oppositional defiant disorder symptoms as precursors of borderline personality disorder symptoms in adolescent girls