From the Pigouvian perspective, the motor fuel tax is one of the best policy options to mitigate the externalities associated with automotive transportation.[49] Motor fuel as a tax base has been, and to a certain extent still is, well-chosen, but also does highlight two concerns with excise taxes
In Breton et al's 30 longitudinal panel survey, household purchases of packs of 20 cigarettes increased from 17% in May 2016 to 93% in May 2017 (when 20 packs became the minimum pack size), with purchases of roll-your-own (RYO) tobacco in packs of at least 30 grams increasing from 70% in May 2016 to 99% in May 2017 (when 30 gram packs became the minimum pack size)
Young people in particular are smoking cannabis unaware that each cannabis cigarette increases their chances of developing lung cancer by as much as an entire packet of 20 tobacco cigarettes. The average puff on a cannabis cigarette is two-thirds larger than a tobacco cigarette
72 , 73 There is evidence to suggest higher rates of ENDS use in individuals with underlying mental health issues, 74 with the youth population being at an especially increased risk of mental health problems