Sin taxes hit moderate and heavy users alike. Research has shown that previous rises in cigarette tax have made only 2.3% of smokers quit, with the other 97.7% just paying more in tax. If people are willing to damage their own health by consuming such substances they are affecting many other people that have absolutely no direct relevance to it (e.g. Tax payers to afford smokers health care as well as the third party and possible stake holders)



