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The goal of all tax policy, at least to a certain extent, is revenue generation, but a guiding principle is that excise taxes should only be levied when appropriate to capture some externality or to create a user pays systemnot as a general revenue measure

Future work will be necessary to extend our single-cell understanding of smoking effects to the small airways, which exhibit extensive pathology in smoking-related lung disease

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Key points: The Australian Border Force will be able to intercept packages of nicotine vapes from October 1 The TGA hopes the ban will prevent people from taking up nicotine vaping Users are urged to go to their GP to access nicotine vapes with a prescription The sale of nicotine e-cigarettes, or nicotine vapes, is illegal in Australia without a prescription