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A basic comparison would be to take a 12mg e-liquid as an example

If the white stick-like object in Douglas' hand is, in fact, a cigarette, his inability to kick the habit may have something to do with his wife, Catherine Zeta-Jones' similar Achilles' heel

Levying an excise tax in these situations can serve to recoup some of the cost of these externalities and internalize the cost of the externality to the purchase of the product.[11] The Pigouvian concept of internalizing externalities to correct inefficient market outcomes suggests that the size of the excise tax should be equal to the cost of the negative externality

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