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Data for the Slemrod (2007) study was obtained from the Michigan Department of Treasury

These cigarettes are great to use for practical jokes or party favors at a quit smoking party, or as novelty toys

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Calculations to get these numbers include: Out of pocket costs (average cost of a pack of cigarettes in each state, multiplied by the total number of days) Financial opportunity cost (the return a smoker would earn by investing money instead of spending it on cigarettes) Health care cost per smoker Income loss per smoker (a calculated wage gap of 18 percent between smokers and non smokers) Other costs (including costs of exposure to secondhand smoke) There are an estimated 34.2 million tobacco users in the United States