The reason that cigarette taxes are so high is that it discourages smoking, especially among children making minimum wage at McDonalds. It has nothing to do with raising government revenue. And, it works. few kids take up smoking today, whereas when I was a kid, 48% of people 16 and over smoked. As a retired health insurance professional, I guarantee you that the taxes are saving tens of thousands, and probably hundreds of thousands of people from premature death. It is also keeping medical costs down. A lung transplant costs over half a million dollars.