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Marius van Oordt, Associate professor, University of Pretoria

Taxes on e-cigarettes: South Africa must strike a balance between economic arguments and health concerns

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The 21st century has seen a massive expansion in the ways that people can consume tobacco and nicotine. Innovative new products include electronic nicotine delivery systems (“ENDS” or e-cigarettes) and heat-not-burn (HnB) products.

One of the challenges this has thrown up is the tax rates on these products.

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