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Archived from the original on 5 August 2014

Protecting access to harm-reducing vapor products is connected to excise tax design as nicotine-containing products are substitute goods.[73] By looking at cessation behaviors in the context of a tax increase on vapor products, a recent publication found that 32,400 smokers in Minnesota were deterred from quitting cigarettes after the state implemented a 95 percent excise tax on vapor products.[74] The substitution effect is also evident looking at the smoking rates in the U.S