A well-designed tax system raises revenue for necessary programs as efficiently, fairly, and simply as possible. The goal of fundamental tax reform is to reconcile these often-conflicting goals, and reform the current tax system in a way that minimizes the compexity, unfairness and economic inefficiency that have characterized the U.S. tax system for generations.
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This week’s map takes a look at when each state first adopted its cigarette tax. Although the federal government had been taxing tobacco since the 18th century and cigarettes specifically since 1862, states did not begin...