Maybe a couple of neutral information links might be useful here since, since it seems that the majority of stories in the mainstream media are based on FUD spread by tobacco companies in panic mode due to rapidly decreasing revenues in parts of the world where vaping has become available.
Scientific American: Is Nicotine All Bad?
Selfhacked: Is Nicotine Bad? Top 28 Nicotine Benefits + 4 Negative Effects
If the objective is to help people stop smoking, once and for all, then clearly vaping should be made legal (it is insane that it is not while tobacco is being widely sold), but it should be regulated for 1) quality and nicotine content control and 2) age limit, only to be sold to legal adults.
Since the whole point of the exercise is to help people stop smoking and plain pharmaceutical nicotine (without all the other toxic and addiction-causing chemicals added to tobacco) isn't significantly different in risk factor compared to good old caffeine, I'm not sure what the point would be in taxing it. Taxed for harm reduction/removal?
As vaping becomes available, simultaneously start phasing out burned tobacco, first by annually raising taxes on it until ultimately banning the sale of that currently institutionalized mass killer.