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Sagan, The Health of Na tions (New York: Basic Books, 1987), are all thoughtful responses by physicians of very different backgrounds and temperaments to the issues Ulich raises

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Given the voluminous literature on tobacco taxes, we draw heavily from seminal and recent publications reviewing the evidence on the impact of tobacco taxes on tobacco use and related outcomes, as well as that on tobacco tax administration, including: the World Bank's policy report Curbing the Epidemic: Governments and the Economics of Tobacco Control and several of the report's background papers contained in Tobacco Control in Developing Countries (both available online at the International Agency for Research on Cancer's Handbooks of Cancer Prevention, Volume 14 : Effectiveness of Tax and Price Policies for Tobacco Control (available online at: and the WHO Technical Manual on Tobacco Tax Administration (available online at: 46 Tobacco taxes: types, levels, structures and administration (NB This section draws heavily from WHO's Technical Manual on Tobacco Tax Administration .)2 Governments impose a variety of taxes on tobacco and tobacco products