This move will be destructive to the public's health. It will literally cause disease and death by increasing cigarette consumption. The proposed tax is high enough that it will deter many smokers from quitting by using electronic cigarettes. It may even result in some vapers returning to cigarette smoking because the economic advantage is no longer present.

8. In a December 2010 on treatment for smoking cessation published in the Wisconsin Medical Journal, the conflict of interest statement regarding Dr. Fiore acknowledges that: "Over the last 3 years, Dr Fiore has served as an investigator in research studies at the University of Wisconsin that were funded by Pfizer and Nabi Biopharmaceuticals."

However, the anti-smoking groups did not buy this argument. One organization's spokesperson told me: "The conflict of interest form clearly asks for the disclosure of all financial relationships that could be perceived as biasing an author's opinion, and there is no 36-month limit for such disclosures. Section 5 of the form refers to any and all conflicts of interest, regardless of when they occurred. These researchers are breaking not only the spirit, but also the letter of these policies."

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