A controversial study commissioned by Philip Morris to examine the financial costs of smoking includes findings that premature smokers' deaths have economic benefits, after researchers concluded that the Czech government saved $30 million in 1999 by not having to support, house and care for smokers who perished prematurely from tobacco-related illnesses. Because of the tobacco industry, the report found that the Czech Republic was better off in 1999. Conducted by research company Arthur D. Little International, the report found that financial benefits to the Czech government from cigarette duties, income tax for tobacco businesses and customs duty already outweigh the costs of health care, lost working days and fires triggered by cigarettes.