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Indeed, if e-cigarettes are viewed as a form of nicotine-replacement therapy, there might even be a case for subsidizing them for smokers attempting cessation (as NRTs are subsidized through private health insurance and various public programs) rather than taxing them

Benedikter BJ, Volgers C, van Eijck PH, Wouters EFM, Savelkoul PHM, Reynaert NL, et al

Additional information Competing interests The author declares that I have no competing interests

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