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«How Progressive is the U.S. Federal Tax System? A Historical and International Perspective». On account of the 1998 finances agreement, the federal cigarette excise tax made a graduated enhance from 24 cents per pack to 34 cents per pack on January 1, 2000, and then to 39 cents per pack on January 1, 2002 (2). As a funding mechanism for the State Children’s Medical health insurance Program (SCHIP), the federal excise tax on cigarettes increased from 39 cents per pack to $1.01 cents per pack efficient April 1, 2009.
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