“…We hypothesize that adoption of an e-cigarette tax increases the price of a potential smoking cessation device (Hajek et al 2019), which dissuades some smokers from attempting to quit or reduce smoking by taking up vaping in response to a traditional cigarette tax increase. Indeed, traditional smoking cessation devices (e.g., Food and Drug Administration-approved nicotine replacement therapies such as Zyban, Chantix, or Nicotrol) are expensive (Maclean, Pesko, and Hill 2019), particularly without insurance, and may not be feasible for smokers, who are on average lower-income (Remler 2004). Moreover, ecigarettes are perceived as effective smoking cessation devices, and more effective than traditional smoking cessation options among some groups of smokers (Glasser et al 2017, Harrell et al 2014.…”