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It would make more sense from a public health perspective for the proposed tax on vapes to be implemented as a flat rate. If higher-nicotine vaping products are taxed more heavily, this will likely encourage people to use lower-strength e-liquids to reduce the cost of vaping, Jackson said, which could potentially undermine the effectiveness of e-cigarettes for helping people to stop smoking. A related possible downside, she continued, is that it could result in some people vaping more [at lower nicotine levels] to get their desired dose of nicotine, which would increase their exposure to potential toxicants. It would also make it financially harder for people to migrate between different nicotine levels, as they often do to meet their changing needs

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