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"Ley General para el Control del Tabaco" (PDF)

They know how to throw sand in the gears of the process, he said

In this scenario, quantity-based specific taxes are also better than price-based ad valorem taxes at aligning the tax baseThe tax base is the total amount of income, property, assets, consumption, transactions, or other economic activity subject to taxation by a tax authority

E-cigarettes are very limited and can be puzzling, so having the basic understanding of the mechanism of action, current regulation and health effects of this product

Mark Stehr, Cigarette tax avoidance and evasion, Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311