Increasing the federal excise tax on cigarettes.

In fiscal year 1970, U.S. federal cigarette tax revenues accounted for 13 percent of all federal excise tax collections and 1 percent of total federal budget receipts. By fiscal year 1980, federal cigarette tax revenues accounted for only 10 percent of all federal excise tax collections and only 0.5 percent of total federal budget receipts.’ In fiscal year 1970, U.S. state and local cigarette tax revenues accounted for 10 percent of all state and local personal tax and non-tax recepts. By fiscal year 1980, state and local cigarette tax revenues accounted for only 5 percent of all state and local personal tax and non-tax receipts.’ In 1970, the average adult civilian cigarette smoker paid $91 in federal, state and local cigarette taxes, of which $42 represented federal cigarette taxes. By 1980, the average adult civilian cigarette smoker paid $121 in federal, state, and local cigarette taxes, of which $48 represented federal cigarette taxes.2 These changes in cigarette taxation have not kept pace with