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It is also of importance given the potential impact of alternative nicotine products on overall population health for manufacturers to understand the abuse liability of any new product

Any tax system should either be nimble enough or be updated frequently enough to capture new products as they enter the market

The FDA defines a cigar as a roll of tobacco wrapped in leaf tobacco or in a substance that contains tobacco. However, there are several different types of cigars, some of which (little cigars or filtered cigars) are virtually indistinguishable from cigarettes

(See figure 3 below and table 2 in the third appendix.) Most industries are not power industries, in large part because most are nontraded sectors such as law firms and barber shops