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As mentioned in the section on regressivity, one study found that 82.7 percent of an increased tax burden from additional federal alcohol taxes would be paid by heavy drinkers.[44] Alcohol tax revenue is often allocated for general revenue spending

Patton developed a series of his own entrepreneurial land companies, secured grants and filed title to holdings whose boundaries were ill-defined and legally uncertain

California voters chose to increase taxes on cigarettes and other tobacco products by passing Proposition 56, which enacted the California Healthcare, Research and Prevention Tobacco Tax Act of 2016

[Google Scholar] 25.Yerger VB, Przewoznik J, Malone RE