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Manning WG, Keeler EB, Newhouse JP, Sloss EM, Wasserman J. (1989). The Taxes of Sin: Do Smokers and Drinkers Pay their Way? JAMA; 261L:1604-1609.
The Cost of Smoking
Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.
Flat Tax System
Tax Evasion. (n.d.). Retrieved November 26, 2005, from http://en.wikipedia.org/wiki/Tax_evasion#Tax_evasion.html
Penal Law Reforms
Wagner, Richard E. "Transfer taxes sap vitality from America's economy - estate taxes and transfer of property rules". Insight on the News, Spt 27, 1993
Paying Taxes
Mitchell, Daniel J. (1997a). Flat-tax or Sales Tax? A Win-Win Choice for America. Washington, DC: Heritage Foundation. Digital document available on the Internet at www.heritage.org.
Flat Tax System
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