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For a discussion on modernizing transportation taxes, see Ulrik Boesen, Who Will Pay for the Roads? [15] Sijbren Cnossen, Alcohol Taxation and Regulation in the European Union, International Tax and Public Finance 14 (2007): 699-732, [16] Bureau of Chronic Disease Prevention and Health Promotion, Office of Public Health, Health Impacts and Taxation of Electronic Cigarettes, Louisiana Department of Health, January 2018, 62, [17] Ulrik Boesen and Katherine Loughead, Future of Wisconsin Vapor Tax Uncertain after Decision by State Supreme Court, Tax Foundation, July 13, 2020, [18] Daniel Bunn, The Impacts of Tightening up on Transfer Pricing, Tax Foundation, July 11, 2019, [19] Baruch Feigenbaum and Joe Hillman, How Much Gas Tax Money States Divert Away From Roads, Reason Foundation, June 30, 2020, [20] Campaign for Tobacco-Free Kids, U.S