Despite recent political events, the opposition to general tax increases at the federal level and in the states remains vigorous. There is little public sentiment in favor of broad hikes in income, sales, or property taxes. Many voters do favor new spending on popular programs, but believe that it can paid for either by savings elsewhere in government budgets (which is often true and always welcome) or by sticking it to taxpaying groups in which they are not members (which is true only in the short-run and rarely welcome). In the latter category, itยนs noticeable that most state-level tax increases have been in the area of excises on cigarettes, alcohol, and occasionally other products. For example, in Michigan there is a new call to increase the state beer tax by a staggering 520 percent to raise $270 million a year. Itยนs all for the children, of course.