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But Customs and Border Protection (CBP) and the Bureau of Alcohol, Tobacco, and Firearms (ATF) do not appear to have developed any plans to combat the emerging black market menthol trade, which is likely to generate millions in profit

60: Latin America E-Liquid Market Value (US$ Mn), By Sales Channel 2013-2018 FIG

Proportion of Income: Products that take up a significant portion of a consumers budget are more likely to be elastic, as price changes can greatly affect purchasing decisions

"This is really the most regressive tax that is possible." Weissert said

All three authors sourced images for the paper and edited the manuscript

Disposable vapes use heated e-liquid to produce vapor, whereas cigarettes burn tobacco creating smoke