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And while some have pointed to upticks in cigarette sales as evidence that the legislation hasn't worked, last year's increase was a mere 0.3 percent

Social Protests - Some members of the public may see this as a restriction on personal freedom, especially in a culture where smoking outside is sometimes considered a social custom

I organized an executive retreat and did all of this over the phone and email from Omaha, Nebraska

They focused on the hospitalizations of Medicare beneficiaries aged 65 and older

Personal income tax rates rose 32%, to 4.95% from 3.75%, while corporate income taxes rose 33%, to 7% from 5.25%