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ENDS taxes can take the form of either value (ie, ad valorem) taxes, similar to a value-added tax,14 15 or specific taxes (ie, at a constant rate per unit of quantity) on ENDS products based on characteristics, such as taxes by liquid volumes, or milligrams of nicotine (figure 2)

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In rural areas it is currently lower (15%), but is set to rise even more steeply than in cities, due to the high prevalence and intensity of smoking and low rate of cessation in rural men

Attention toutefois, cela ne veut pas dire que la cigarette lectronique n'est pas sans danger ou qu'elle est bonne pour la sant