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1 Richard E. Wagner, State Excise Taxation: Horse-and-Buggy Taxes in an Electronic Age 1 (2005)

handle is hein.taxfoundation/bpeixz0001 and id is 1 raw text is: MM. Niiher R Gc rage, th( ntime ti oth to t-C ts who adopting ir tactics to c-. ayers and to the statc them most. this partcular excise clinic, so to speak. It. lls .tte )egm tra tcl and the sta them, with +Businesses and job,( their tax revenue on incom property, are lost to intersta The growth of these de ith instant ction: sta true of the cigarette ta .tte x because the p t and highly ta Lxes onlv functi -ts tE tactics tc and ultimately furil tax rates. In the otf table, untroublesome tax at a low tates that have raised their cigaret the point that it is 50 cents per p r than a readily available, alternati tax tte ack ith tf ts that know they must compet neighboring jurisdictions, that to support t that ausig budget ttlement r t preposteri yen then tf iting agenc igaist futur tre unattracti -h interest rat It is ta igainst peo :enefit of th ak cigarette last 10 ye putting o strating t the Rreatc terrorist etitil structi tax to hiahet its tc