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If the policy goal of taxing cigarettes is to encourage cessation, vapor taxation must be considered a part of that policy design

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As of April 1, 2025, the federal excise duty is: $0.95391 per five cigarettes (~19 cents each) This translates to: ~$3.80 in federal duty on a 20-pack ~$4.75$4.80 on a 25-pack The federal government also increases this duty annually, in line with inflation