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Indeed, DeCicca, Kenkel and Liu note that cigarette tax evasion increases with income level, meaning that cigarette taxes may be more regressive than usually recognized.[216] [211] "Cigarette Sales History: Calculated Packs Sold Taxed Based on Revenue Collections," Michigan Department of Treasury's Office of Revenue and Tax Analysis, September 2008

Changes in alertness, most commonly experienced as somnolence (drowsiness or sleepiness)

Financial Savings Quitting smoking results in significant cost savings by eliminating expenses on tobacco products and reducing healthcare costs associated with smoking-related illnesses

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