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Closed systems typically have higher nicotine content than open systems.[77] Thus, legislators could consider establishing a tiered system, where open refillable systems are taxed at a lower rate than closed systems, with different rates designed to equalize taxation and keep it neutral, not introduce unnecessary disparities

Maybe this is also why the cigarette has always signified rebellionespecially for women living in cultures bent on circumscribing their choices

A 2019 report from the Australian Institute for Health and Welfare found that about 3% of Australians are vaping regularly, which is low but also double the proportion from 2016