Raising the Excise Tax on Cigarettes: Effects on Health and the Federal Budget
http://www.cbo.gov/sites/default/files/cbofiles/attachments/06-13-Smoking_Reduction.pdf
Analyzes a policy involving smoking—a hypothetical increase of 50 cents per pack in the federal excise tax on cigarettes and small cigars—to demonstrate the links between policies that aim to improve health and effects on the federal budget. Estimates that such a tax increase would increase federal revenues by $41 billion and reduce f ederal spending by less than $1 billion through 2021. From the Congressional Budget Office
