Cigarette tax is a scam to raise money from selling drugs. Cigs have inelastic demand. In Germany they hit a point where a price rise (in the name of health) resulted in reduced smoking and less tax collected and they immediately wanted to reduce tax. That caused a scandal so they changed tack to homogonize tax across the eu which, incidentally of course, would reduce tax in Germany.
Tax is charged on cigs because it works and no other reason, its regressive tax too.
I prefer that to a ban, but let's not pretend selling cigs at high prices is in the interest of cig smokers.
The only place it works is where there are nicotine alternatives.
