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doi:10.1257/000282806776157731

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The two excise taxes are levied before adding the broadly applied value-added tax (VAT)

For more information about vaping and its health effects compared to smoking, we talked to Abigail Plawman, MD, a family medicine doctor with MultiCare East Pierce Family Medicine, and Douglas True Borst, MD, a family practice specialist in Tacoma who is affiliated with MultiCare Good Samaritan Hospital

Those are the two main reasons that most US brands prefer to use this particular model over all the others, and the vaping community seems to agree that this is the best choice for someone who is only just discovering the world of vapor