Inhaltsangabe: Abstract: Many states in the U.S., including West Virginia, are recently contemplating increasing the state cigarette excise tax rate in order to alleviate their tense budgetary situation. Two groups have dominated the political process of cigarette tax legislation. The health community contents that smokers impose costs on the society by excessively using the health care system and damaging the health of non-smokers through second hand smoke. Also, youth are unaware of the full risks of smoking and therefore unable to make fully informed decisions. Therefore, the health...