ecigsurvey

## About me

3 years ago, I have bought my first “electronic cigarette”. The same day I
stopped smoking completely, and haven't looked back.

So I only want to discuss the taxation of e-cigarettes.

English isn't my native language, so please excuse my sometimes poor choice of
words.

Thanks for doing this survey, and reading my comments!


## Reasons for taxation

My layman's understanding of the reasons for taxation is:

1. Products might cause health issues, thus the state wants to compensate the
    increased health costs with taxation
2. Steer the consumption behavior of its people


## Health issues

Possible health issues from e-cigarettes can stem from

1. Low-quality liquids, containing harmful substances (e.g. sugar, which when
    heated to the temperatures used in e-cigarettes (>186 degC) decomposes
    into caramel, which is dangerous when inhaled).

    This needs to be regulated, but a generic tax on all liquids will of course
    not lead people to buy higher-quality liquids, but rather to buy the
    cheaper, low-quality ones.

2. Battery safety. E-cigarettes use LiIon batteries (as only those provide the
    necessary capacity and current rating), which can explode when
    short-circuited.

    But this again is an issue with low-quality wares only, so a generic tax on
    all products will make this problem worse (see above).

    Additionally, the same problem exists for all LiIon-battery-powered
    products (laptops, torch-lights, cellphones,...), so a taxation of
    e-cigarettes alone would lead to less harmonization


## Steering consumption behavior

There is finally a way for smokers to quit cigarettes which is working, because
it's cheap, and they don't have to give up their habits, e.g. I'm used to walk
out of the office a few times a day, to enjoy a smoke and some small talk with
my colleagues – nicotine patches don't give me that.

Why would the state want to steer people away from that?


## Summary

Taxation of e-cigarettes would run counter to the reasons of taxation.

If you want to ensure growth of this flourishing part of economy, and help
getting Europeans healthier, keep e-cigarettes as tax-free as possible!