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Of smokers who had quit within the last year and were vaping, we found that around 40% reported using those products which would attract the highest proposed tax rate. Senior author Dr Sharon Cox, from the UCL Institute of Epidemiology and Health Care, said: Taxing products according to nicotine strength may also result in people using a lower, cheaper strength and vaping more, as a person with nicotine dependence will alter their behaviour to get the required nicotine dose in their system

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