The important part is consistency
A report by Tax Justice Network asked the question, Are tobacco companies making a fair tax contribution to the societies where their profitmaking activities cause the greatest human and economic costs? After analyzing BATs tax behaviors in Bangladesh, Brazil, Indonesia, Guyana, Kenya, Trinidad and Tobago, Uganda and Zambia, the answer was a resounding no. The group examined the ways in which BAT reduces its tax bill, and concluded that if nothing changes, approximately US $700 million will be lost in tax revenue by 2030
A vaporizer, on the other hand, totally differs in design
The Berliners were lining up for a pack of "Sondermischung" , and on the black market a stick of American cigarettes cost 1,000 Reichsmarks