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Indeed, DeCicca, Kenkel and Liu note that cigarette tax evasion increases with income level, meaning that cigarette taxes may be more regressive than usually recognized.[216] [211] "Cigarette Sales History: Calculated Packs Sold Taxed Based on Revenue Collections," Michigan Department of Treasury's Office of Revenue and Tax Analysis, September 2008

Although the use of e-cigarettes in youth has declined, more than 1.6 million youth still report using e-cigarettes, and nearly 90% of these youth report using one of the many flavored varieties

The government's strategy has been to incrementally hike the excise of tobacco through annual increases of 12.5% from 2013 to 2020

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