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Calculating Pack Equivalent Many vapers wonder, "How much e-liquid equals a pack of cigarettes?" The answer varies depending on a few factors such as the type of device you use, your vaping habits, and nicotine strength preferences

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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