doi:10.1186/1745-6673-7-14 Nelson PR, Conrad FW, Kelly SP, Maiolo KC, Richardson JD, Ogden MW (1997) Composition of environmental tobacco smoke (ETS) from international cigarettes and determination of ETS-RSP: Particulate marker ratios
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According to ABC News, the study found that "higher cigarette taxes may be financially hurting low-income smokers rather than making them more likely to quit." Among the 13,000 surveyed in New York State, lower income smokers (those in households making under $30,000) spent 23.6 percent of their income on cigarettes, compared to two percent by higher income New York residents and an average of 14 percent among lower income smokers nationally
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