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The present expected discounted value of those future healthcare costs is small, and thus so would be the corrective taxes

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"The ability to make a modified risk claim in tobacco/nicotine is a real game changer, in our view, not just from a consumer perception point of view, but also in terms of potential tax favorability down the line since it's logical that a tobacco product that is less harmful to public health should be taxed less onerously than a higher-risk product," Herzog said.

They are prescribed when symptoms are widespread and/or not controlled by antihistamines