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In addition to plain electronic nicotine delivery systems (ENDS), several other e cigarette synonyms have appeared, reflecting technological advancements and marketing strategies

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Simon Clark, director of the British smokers' group Forest, said the packaging rules "treat adults like children and teenagers like idiots", adding that "no-one starts because of the packaging"

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To account for tax-induced cross-border shopping across state lines we include the weighted average tax differential (home tax rate - average border tax rate) between the home state and the bordering states.[] Similar to the weighting method employed by Coats (1995), the weights are based on county border populations