1994 Oct 14: David Theroux at the Independent Institute sends a copy of their proposal for a book to be called "Sin Taxes" to William Orzechowski at the Tobacco Institute. It implies that excise taxes are imposed on cigarettes simply because the tobacco industry is unpopular and an easy target.
It doesn't single out cigarettes (that would be too obvious) but raises the threat of Alcohol, Prohibition: The Ultimate "Sin", Gun Control, the War on Drugs, and the evils of 'Earmarking' such excises to prop up the health care system. Constitutional Liberties are also dealt up in the penultimate chapters.
The Institute is prepared to print and promote 810,000 books (cheap enough to be used as text-books) and there will be other benefits, such as "reprints in journals and magazines, syndication of Op-Eds and wire stories to major newspapers, media intereviews and government testimony by authors. Also lecture tours, etc. etc.
- William F Shughart, Uni of Mississippi
- Adam C Gifford Jr, California State Uni, Northridge
- Randall G Holcombe, Florida State Uni
- Dwight R Lee, University of Georgia
- Thomas J DiLorenzo, Loyola College in Maryland
- Richard K Vedder, Ohio University
- Mark Thornton, Auburn University
- Bruce L Benson and David W Rasmussen, Florida State Uni
- Richard E Wagner, George Mason University
- Robert B Ekelund Jr and Paula A Gant, Auburn University
- Bruce Kobayashi, George Mason University
- Jonathan Macey, (Law) Cornell University
- Gary M Anderson, Cailfornia State Uni, Northbridge
- Donald J Boudreaux and Adam C Pritchard (Law) Clemson Uni
- Gordon Tullock, Arizona State University. 
1995 July: The remnants of the Cash-for-Comments Network has now transferred over to work through the Independent Institute. William F Shughart II (U of Mississippi is editing "Taxing Liberty and Other "Sins": Predatory Politics and Taxation" for the Tobacco Institute. It has chapters by:
- Brenda Yelvington (Professor of Economics, Clemson University) (Not on old list)
- Adam C Gifford (Professor of Economics, California State University, Northridge) (Not on old list)
- Randall G Holcombe (Professor of Economics, Florida State University)
- Dwight R Lee (Professor of Economics, University of Georgia)
- Thomas J. DiLorenzo (Professor of Economics, Loyola College in Maryland)
- Gary M. Anderson (Professor of Economics, California State University, Northridge)
- Mark Thornton (Professor of Economics, Auburn University)
- Bruce L Benson and David W Rasmussen (Professors of Economics, Florida State U.)
- Richard E Wagner (Professor of Economics. George Mason University)
- Robert B. Ekelund, Jr and Paula A Gant (Professors of Economics, Auburn University)
- Richard K. Vedder (Professor of Economics, Ohio University)
- Jonathan R Macey (Professor of Law, Cornell University)
- Bruce Kobayashi (Professor of Law, George Mason University) (Not on old list)
- Donald J. Boudreaux and Adam C Pritchard (Professors of Law, Clemson University)
- Gordon Tullock (Professor of Economics and Political Science, Arizona State University)
(With the exception of a few new names this is the remnants of the old Cash for Comments Economists Network)
Hence, when David Theroux of the Independent Institute contacted me to ask whether I might be interested in putting together a volume that would explore the purposes and effects of tax policy in regulating consumption choices, I eagerly accepted . Let me here acknowledge the Independent Institute's financial sponsorship and David Theroux's encouragement along the way.
This draft was in Philip Morris files, and it has additions and corrections in handwritten form. For instance "politically incorrect" has been inserted before"products" and "excise" inserted before taxes. "Sin" taxes have been quoted. New chapter titles have been added.