Budget & Tax

Jonathan Small | May 5, 2017

145-percent tax hike a bad idea

Jonathan Small

Tax increases are often a two-edged sword, and that is especially true of the proposed 145-percent cigarette tax increase ($1.50 per pack) currently being pushed by some tax-consumers. In this case, especially, it is a glaring warning to be careful what you wish for.

The justifications are obvious: smoking is bad for you, and the state budget needs money. A perfect solution, we are told. Except for its dramatic imperfections.

Read the rest over on The Journal Record.

Jonathan Small President

Jonathan Small


Jonathan Small, C.P.A., serves as President and joined the staff in December of 2010. Previously, Jonathan served as a budget analyst for the Oklahoma Office of State Finance, as a fiscal policy analyst and research analyst for the Oklahoma House of Representatives, and as director of government affairs for the Oklahoma Insurance Department. Small’s work includes co-authoring “Economics 101” with Dr. Arthur Laffer and Dr. Wayne Winegarden, and his policy expertise has been referenced by The Oklahoman, the Tulsa World, National Review, the L.A. Times, The Hill, the Wall Street Journal and the Huffington Post. His weekly column “Free Market Friday” is published by the Journal Record and syndicated in 27 markets. A recipient of the American Legislative Exchange Council’s prestigious Private Sector Member of the Year award, Small is nationally recognized for his work to promote free markets, limited government and innovative public policy reforms. Jonathan holds a B.A. in Accounting from the University of Central Oklahoma and is a Certified Public Accountant.

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