Recent Research

For years tobacco consumers have been flocking to Virginia to take advantage of the 30 cents-per-pack cigarette tax in order to avoid taxes in Maryland and Washington, DC, where the tax is currentl

States are increasingly interested in expanding subsidies to the film industry through the use of refundable tax credits and sales tax exemptions.

People often support smoking bans in order to be protected from the nuisance of smoking environments in restaurants, bars, casinos, and other businesses.