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Researchers have understood since at least the 1970s that it is smoke (not nicotine) which causes most harms related to tobacco use

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Leather also traps body oils, ash residue and invisible particles from years of smoking

Although rules exist for making this computation, it can create problems or perverse incentivessome of which are known as transfer pricing.[18] Of course, there are instances where ad valorem taxes can be more appropriate

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So when a cigalike was introduced, carrying nicotine inside which can be puffed on using a piece of equipment that bears a canny resemblance to someone who would smoke, well it changed the game