Regarded as a tax advantaged product and also having lower risks than the heavily taxed tobacco cigarettes e-cigarettes actually cost higher than conventional cigarettes in most countries new research has found. The study exposed the fact that the gap exists despite the fact that e-cigarettes are not yet widely subjected to comparable excise taxes as combustible cigarettes. For the study detailed in the journal Tobacco Control the researchers from the University of Michigan in the US compared the cost of combustible cigarettes to those for two major kinds of e-cigarettes -- disposable e-cigarettes (non-refillable) and rechargeable e-cigarettes which can be