Can Europe Agree on Risk-Proportionate Nicotine Taxation? What the EU Tax Debate Reveals
Europe’s nicotine market has changed considerably since the EU’s tobacco excise framework was last substantially updated. Cigarettes remain the dominant source of tobacco-related harm, but heated tobacco products, e-cigarettes and nicotine pouches now form part of a much more diverse market. The European Commission is attempting to respond through its proposed revision of the Tobacco…