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The time has come for governments to start weaning themselves off tobacco tax revenue

This is not only because smokers compensate by increasing inhalation leaving their smoke intake relatively unchanged, but also because a point is reached where reduced nicotine delivery meets with reduced consumer acceptance.[29] Dr Russells observations aside, there was little scientific support behind the idea that if nicotine could be successfully liberated from tobacco, the result could be a dramatic improvement in public health not least because substantial numbers of doctors believed nicotine caused cancer

Since then, New Hampshire has enacted half a dozen rate increases, including legislation, passed in 2009 to help finance the FY 2010-2011 budget, that brought the rate from $1.33 to $1.78 per pack

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[PubMed: 15967392] Kato T, Inoue T, Morooka T, Yoshimoto N, Node K