But many health authorities believe a stiff additional tax, say $1 or $2 a pack, would do more to discourage smoking than anything in this deal.

Many who inherited land, for example, have held off selling it because so much of the revenue would go to Japan's stiff progressive tax.

Officials have already moved to contain land prices, imposing stiff taxes on speculative purchases.

Banks are tottering, and the medicine he prescribes is a stiff new tax.

What that means is that Congress can levy a stiff new tax on cigarettes, something it may well do.

Failure to meet the minimum would be discouraged with stiff taxes on any shortfall.

Nearly every other industrial country - even Britain, an oil exporter - puts stiff taxes on fuel.

A stiff tax would assure that the more a candidate spent on TV, the greater the subsidy for his or her rivals.

What we should have is a stiff tax on energy waste - whether in gasoline, hydroelectricity, oil, coal, gas or nuclear.

In addition this bill imposes a stiff minimum tax, which is also important.