Recent Research

A 25 percent increase in New Hampshire's cigarette tax, scheduled to go into effect today, has been put on hold until audits can be completed to determine just how much revenue the tax has raised s

In an effort to vilify the legal act of smoking, anti-tobacco groups in Utah are pushing a $2 per pack cigarette tax, with the help of very provocative and misleading statistics on health care cost

As President Calvin Coolidge once said, "Ultimately property rights and personal rights are the same thing." Property rights are at the heart of the smoking ban debate, but they are often overlooke

With 29 states expected to face budget deficits next year, many governors are realizing their state payrolls have swelled well beyond their means.