Completely share this point of view. I was a heavy smoker for a ten years and no level of taxation would make me quit. Back at the time I would rather smoke and stay hungry for a while if I was to choose. And quitting is very hard. I have had dozen of failed attempts to actually quit smoking for good. Having said that, I know a lot of people who smoke just to socialize and occasionally; they are not addicted and seem to have no problem with not smoking at all...