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History informs us that where high prices and high price differences exist, ordinary people and dedicated lawbreakers often work to save or make money

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And that reallocation can shift a bigger burden onto a smaller share of taxpayers, whether its smokers (as in the Nebraska excise tax example), rural shoppers (as in the Florida sales tax example), or doubly on working homeowners (as in the New Jersey income tax example)

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However, in 2015, states appropriated only 1.9 percent ($490.4 million) of combined revenues of $25.6 billion from settlement payments and tobacco taxes for all states on comprehensive tobacco control programs, representing less than 15 percent of the CDC-recommended level of funding ($3.3 billion) for all states combined, it said