electronic cigarettes articles An updated overview of e-cigarette impact on human health | Respiratory Research Global disparities in the regulation

Yes, 5% nicotine equals 50 mg of nicotine per milliliter of e-liquid

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And for the last one, it was actually 25 pages or so

Although tobacco taxes (and other excise taxes) have historically been a general fund revenue tool, revenue from excise taxes should be allocated to cover societal costs related to consumption.[14] This means, to cite a few examples, health costs related to smoking, infrastructure costs associated with driving, and costs related to enforcing bans of driving under the influence and regulating the sale of alcohol

If you think combining the two might be a way to balance things out or reduce harm, think again

doi:10.1002/14651858.cd010078.pub2