the only general tax necessary to finance health coverage for 37 million uninsured Americans may be a tax on cigarettes.

Most of the funds needed, they argue, could be obtained by requiring all employers to pay for a percentage of their employees' health coverage. Much of the rest could come from redirecting money now paid by the federal government, employers and individuals to compensate hospitals for treating people who cannot pay their own bills and do not qualify for Medicaid or Medicare.