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Across Ireland, including users in Dublin, this type of device was often the first step for smokers transitioning to vaping, long before pod systems and modern refillable platforms became standard
Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, 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
The oral pathologist Brad Rodu, now a professor of medicine at the University of Louisville, published a book making that case back in 1995
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