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For most excise taxes, the base should be the harm or cost-causing element because that best internalizes a negative externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity

The familiar laundry list of nasties associated with cigarette smoke (formaldehyde, acetone, arsenic, cadmium, lead, hydrogen cyanide, tar) are mostly combustion byproducts that form once the additive-laced tobacco and paper start burning, not ingredients sprinkled in for flavor

Only two-week smoking cessation improves platelet aggregability and intraplatelet redox imbalance of long-term smokers

Created by Robin and Sue Ricketts (the pros behind the development of luxe properties like the $400-plus-a-night Cap Juluca), the Mediterranean-style resort is Anguilla as you want it: chic but attainable

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By Dana Hinders To learn more about our programs or for a campus tour of St