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These products, in addition to the filtered cigarettes the industry had introduced in the 50s, gave the perception of being safer and were marketed with implied promises of reduced risk to health. This 1976 Philip Morris ad, for example, boasted the headline, Twelve year effort ends with unprecedented flavor in low tar smoke. The ad promoted the cigarettes enriched flavor while claiming it delivered the lowest tar levels in smoking today. A BAT document from 1977 revealed the industrys motivations: All work in this area should be directed towards providing consumer reassurance about cigarettes and the smoking habit

Lawmakers interested in taxing and regulating flavored tobacco and nicotine products should understand the policy trade-offs related to high taxation or bans

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